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A query was raised regarding whether remuneration must be accrued for a directorship even if the bylaws stipulate the position is unpaid. The DGT ruled that if no amount is actually received, no remuneration is imputed to the director for Personal Income Tax purposes, nor does it generate income for the company under Corporate Income Tax.
Cuestión planteada Si a pesar de ser gratuito el cargo de administrador según los estatutos sociales, a los efectos del Impuesto sobre Sociedades y del Impuesto sobre la Renta de las Personas Físicas es obligatorio que devengue retribuciones por la condición de administrador.
Si el cargo de administrador es gratuito y la sociedad no satisface ninguna cantidad por sus funciones, el administrador no debe imputarse retribución en su IRPF y no se genera renta para la sociedad en el IS. En caso de que existiera retribución, esta sería deducible en el IS siempre que cumpla los requisitos de inscripción contable, devengo, correlación y justificación, y se ajuste a lo dispuesto en la Ley de Sociedades de Capital.
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