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A company sought clarification on whether remuneration paid to its partner-administrators for technical tasks (distinct from management duties) is deductible for Corporate Tax purposes. The DGT ruled that such payments are deductible, provided they align with market value and comply with accrual, accounting, and substantiation requirements.
Cuestión planteada Si el gasto correspondiente a las retribuciones por su trabajo, distinto del propio de administración, tiene la consideración de gasto deducible a efectos del Impuesto sobre Sociedades.
Las retribuciones por funciones distintas a la administración son deducibles si se corresponden con la contraprestación por los servicios prestados, se valoran a valor de mercado según el artículo 16 del TRLIS y cumplen con la inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. Respecto a la retribución por el cargo de administrador, esta es deducible siempre que el sistema de retribución se adecue al artículo 217 del TRLSC y no supere la cantidad fijada por la Junta General.
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