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A query was raised regarding whether salaries paid to partners as employees, and to one of them as a managing director, are deductible for Corporate Tax purposes. The DGT ruled that they are deductible provided that commercial and labour conditions are met, alongside requirements for accounting registration, accrual, and substantiation.
Cuestión planteada Deducibilidad en el Impuesto sobre Sociedades de las nóminas percibidas por los socios tanto en calidad de trabajadores como en calidad de administrador uno de los socios.
Los gastos por retribuciones de socios como trabajadores y de administradores por funciones de alta dirección o laborales son deducibles. Para ello, deben cumplir con la inscripción contable, la imputación por devengo, la correlación con los ingresos y la justificación documental. Asimismo, deben respetar las condiciones legales en términos mercantiles y laborales.
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