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A query was raised regarding whether the salary of a child working in their parents' company is deductible for Corporate Tax purposes. The DGT ruled that it is possible provided the expense is recorded in the accounts, imputed on an accrual basis, justified, and aligns with market value.
Cuestión planteada Si es deducible en el Impuesto sobre Sociedades la retribución que percibe el hijo por colaborador familiar societario.
Los gastos contables son deducibles si cumplen con la inscripción contable, la imputación por devengo, la justificación documental y la valoración a valor de mercado según el artículo 18 de la LIS. En concreto, la retribución al descendiente de los socios y su cotización a la Seguridad Social pueden ser deducibles si responden a la contraprestación del trabajo prestado y se ajustan al valor de mercado.
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