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The applicant inquired whether the variable remuneration of their CEO constitutes a profit share or an amount based on objectives. The DGT clarified that it cannot resolve commercial law matters and determined that directors' remuneration is deductible provided that the requirements for accounting entry, accrual, and substantiation are met, and that a potential breach of commercial law does not render such payments non-deductible liberalities.
Cuestión planteada 1. Se desea conocer si la remuneración variable que percibe el Consejero Delegado prevista en el artículo 26 de los Estatutos de la Sociedad debe ser calificada como una participación en beneficios en el sentido del artículo 218 de la Ley de Sociedades de Capital o, por el contrario, entiende que es una cantidad variable por cumplimiento de objetivos.
Las retribuciones de los administradores son gastos fiscalmente deducibles siempre que cumplan las condiciones de inscripción contable, imputación por devengo y justificación documental, y no sean un gasto no deducible por precepto específico de la LIS. Un presunto incumplimiento de la normativa mercantil no implica, por sí mismo, que las retribuciones pierdan su condición de gasto deducible o que deban calificarse como liberalidades. No cabe aplicar la teoría del vínculo para negar la deducibilidad de las retribuciones acreditadas y contabilizadas.
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