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A civil society has enquired whether cash withdrawals made by its partners in exchange for services rendered can be treated as deductible expenses for Corporate Tax purposes. The Directorate General of Tax (DGT) has ruled that such expenses are deductible, provided they comply with regulations regarding accounting entries, accrual, the correlation of income and expenditure, documentary evidence, and valuation at market value.
Question raised 1) Can the aforementioned remuneration be considered a deductible expense in Corporate Income Tax?
Todo gasto contable es fiscalmente deducible en el Impuesto sobre Sociedades si cumple con la inscripción contable, el devengo, la correlación de ingresos y gastos, la justificación documental y la valoración a valor de mercado según el artículo 18 de la LIS. En el caso de retribuciones a socios por servicios profesionales, la actividad tanto de la entidad como del socio debe estar incluida en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas. Además, para que en el IRPF se consideren rendimientos de actividad económica, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa.
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