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The DGT confirms that partner salaries in a limited liability company may be deductible under the Corporate Income Tax, provided accounting registration, accrual, documentary justification, and market value valuation are met.
Cuestión planteada 1. Si los dos socios que quedan podrían seguir teniendo una nómina por su trabajo, siendo el gasto deducible en el IS.
Los socios con una participación superior al 25% se consideran vinculados a la entidad, por lo que sus retribuciones deben valorarse por su valor de mercado según el artículo 18 de la LIS. El gasto será deducible si cumple con la normativa contable, el devengo, la justificación documental y la valoración de mercado mediante los métodos del artículo 18.4 de la LIS. Corresponde a la entidad determinar dicho valor de mercado, sin perjuicio de la facultad de la Administración para realizar correcciones.
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