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A veterinary clinic inquired whether remuneration paid to its partners for their work is deductible for Corporate Tax purposes and whether partners must pay the Business Activity Tax (IAE). The Directorate General of Taxes (DGT) ruled that partner remuneration expenses are deductible provided they meet the requirements of registration, accrual, correlation, and justification, and that liability for the IAE depends on whether the partners' activity constitutes an independent economic activity.
Cuestión planteada Al aprobarse la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, surgen las siguientes dudas:
Los gastos por retribuciones de socios personas físicas por el trabajo desarrollado en la entidad son deducibles en el Impuesto sobre Sociedades siempre que cumplan las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. No se consideran liberalidades, independientemente de si la relación es laboral o como autónomos. Respecto al IAE, la sujeción depende de si la actividad de los socios supone la ordenación por cuenta propia de medios de producción y/o recursos humanos.
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