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The DGT confirms that payments to a partner acting as a commercial agent are deductible provided the accounting registration, obligation arising, income correlation, and justification conditions are met, as these functions differ from those of an administrator.
Cuestión planteada 1º) Si la retribución percibida por el socio-administrador por su trabajo como agente comercial en la sociedad serían gasto fiscalmente deducible para la sociedad.
Los gastos por retribuciones al socio por el trabajo desarrollado son fiscalmente deducibles siempre que cumplan con la inscripción contable, la imputación por devengo y la debida justificación. Esto es aplicable porque dichas retribuciones constituyen la contraprestación de funciones distintas a las propias del cargo de administrador. Para valorar estas operaciones entre vinculados, se debe aplicar el valor normal de mercado.
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