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A partner holding a 50% stake in a company and acting as a non-salaried administrator asks whether payments received for regular tax and accounting consultancy services are deductible for Corporate Tax purposes. The DGT rules that they are deductible provided they meet the requirements for accounting entry, accrual, correlation, and substantiation, and that they align with normal market value.
Cuestión planteada 1) Si serían deducibles del Impuesto sobre Sociedades las cantidades que obtiene de la entidad C al realizar los trabajos de forma habitual, personal y directa.
Las retribuciones percibidas por el socio administrador por la prestación de servicios profesionales son fiscalmente deducibles, con independencia de su naturaleza laboral o mercantil. Para ello, deben cumplir los requisitos de inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. Asimismo, al existir vinculación, la valoración de dichos servicios debe realizarse conforme al valor normal de mercado establecido en el artículo 16 del TRLIS.
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