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The query examines whether salaries paid to both managing and non-managing partners are deductible for Corporate Tax purposes. The DGT rules that they are deductible provided that commercial and labour conditions are met, alongside requirements for registration, accrual, and substantiation.
Cuestión planteada Conocer la deducibilidad en materia del Impuesto sobre Sociedades de lo pagado en concepto de nómina tanto para el socio no administrador como para el socio administrador.
Los gastos por retribuciones de socios en su condición de trabajadores son fiscalmente deducibles siempre que cumplan las condiciones legales mercantiles y laborales. Asimismo, deben respetar los requisitos de inscripción contable, imputación por devengo y justificación documental. El gasto no debe estar catalogado como no deducible por preceptos específicos de la LIS.
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