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A company inquired whether there was a limit on deducting the remuneration of its majority shareholder for services rendered. The DGT ruled that the expense is deductible provided it is assessed at market value and complies with the requirements for registration, accrual, and substantiation.
Cuestión planteada 1. Se desea conocer si existe algún límite como gasto deducible en el Impuesto de Sociedades relativo a la retribución que percibe el socio mayoritario, como consecuencia de los servicios prestados en favor de la actividad empresarial de la sociedad.
Los gastos por retribuciones de un socio en su condición de trabajador son fiscalmente deducibles sin un límite específico, siempre que se hayan valorado por su valor de mercado según el artículo 18 de la LIS. Asimismo, deben cumplir con la inscripción contable, la imputación por devengo y la debida justificación documental. No deben tener la consideración de gastos no deducibles por aplicación de preceptos específicos de la LIS.
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