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A company has enquired whether it can deduct payments made to its partners for programming and IT maintenance work. The DGT has ruled that these are deductible provided they are properly recorded in the accounts, recognised on an accrual basis, justified, and valued at fair market value.
Cuestión planteada Si la entidad consultante puede considerar como gasto fiscalmente deducible las retribuciones de los socios por el trabajo realizado de programación y mantenimiento informático.
Los gastos por retribuciones a socios por funciones distintas a las de administrador son deducibles si cumplen con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Al existir vinculación por la condición de socios, estas operaciones deben valorarse por su valor normal de mercado según el artículo 18 de la LIS.
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