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A company has requested clarification on whether salaries paid to partners for performing administrative assistant duties are deductible. The Directorate General for Taxes (DGT) has ruled that they are deductible, provided that the requirements for accounting registration, accrual, and substantiation are met.
Cuestión planteada Si la entidad consultante puede considerar como gasto fiscalmente deducible estas nóminas de los socios.
Los gastos por retribuciones de socios por el trabajo desarrollado son deducibles en el Impuesto sobre Sociedades si cumplen las condiciones de inscripción contable, imputación por devengo y justificación documental. Esto es aplicable siempre que dichas retribuciones correspondan a funciones desempeñadas por los socios que sean distintas de las de administrador.
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