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A query was raised regarding whether payments made to partner-administrators of a general partnership for their work are deductible for Corporate Tax purposes. The Directorate General for Taxes (DGT) confirms they are deductible, provided all legal requirements are met.
Cuestión planteada Si las cantidades percibidas por los socios-administradores de la SCP en concepto de retribución por su trabajo tendrán el mismo tratamiento fiscal que las remuneraciones de los administradores de las sociedades mercantiles puras a efectos de la deducibilidad de dicho gasto en el Impuesto sobre Sociedades y, en caso afirmativo, requisitos formales que deben cumplirse a tal efecto.
Los gastos por retribuciones de los socios por el trabajo desarrollado son fiscalmente deducibles en el Impuesto sobre Sociedades. Para ello, deben cumplir las condiciones de inscripción contable, imputación por el método de devengo y justificación documental. Además, no deben ser considerados gastos no deducibles por aplicación de preceptos específicos de la LIS.
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