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The taxpayer inquired whether the salary of an individual with no connection to the company is deductible when hired for a new activity. The Directorate General for Taxes (DGT) clarified that, if the individual is a director, deductibility depends on the articles of association stipulating their remuneration and compliance with commercial regulations.
Cuestión planteada "Si sería deducible de los ingresos generados por la nueva actividad el importe de los sueldos y salarios de una persona sin relación alguna con la sociedad y que estuviera contratada a jornada completa, a jornada parcial, con contrato temporal o indefinido.
Todo gasto contable es fiscalmente deducible si cumple con la inscripción contable, el devengo, la correlación con ingresos y la justificación documental, sin ser un gasto específicamente no deducible. En el caso de administradores, si los estatutos establecen que el cargo es gratuito, la retribución es una liberalidad no deducible. Si los estatutos prevén la retribución, el gasto será deducible siempre que se fije conforme a la Ley de Sociedades de Capital.
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