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A query was raised regarding whether salaries paid to managing and non-managing partners are deductible for Corporate Tax purposes. The DGT ruled that they are deductible provided they align with market value and comply with accounting and accrual requirements.
Cuestión planteada Conocer la deducibilidad en el Impuesto sobre Sociedades de lo pagado en concepto de nómina tanto para el socio administrador como para el socio no administrador.
Las retribuciones de los socios en su condición de trabajadores son fiscalmente deducibles siempre que hayan sido valoradas por su valor de mercado según el artículo 18 de la LIS. Además, deben cumplir las condiciones de inscripción contable, imputación por devengo y justificación documental, y no ser considerados gastos no deducibles por la ley.
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