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An agricultural company has enquired whether the monthly salaries paid to its three partners for their work are deductible. The DGT has ruled that they are deductible, provided that the conditions of accounting registration, accrual, correlation, and justification are met, and that they are assessed at fair market value.
Cuestión planteada Si el salario que perciben los socios por su trabajo en la consultante tiene la consideración de gasto deducible en el Impuesto sobre Sociedades.
El gasto por retribuciones a socios es deducible al no ser una liberalidad, siempre que cumpla las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Al existir vinculación por la condición de socios, la valoración de estas operaciones debe realizarse conforme al valor normal de mercado según el artículo 18 de la LIS.
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