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A query was raised regarding whether the salary of a working partner in a civil society is deductible, regardless of their Social Security regime. The DGT ruled that it is deductible provided it meets accounting, accrual, and market value requirements.
Cuestión planteada Si el salario que la sociedad civil abone al socio trabajador como contraprestación por su trabajo, determinado por el correspondiente contrato con los límites marcados por el convenio laboral, será deducible en el Impuesto sobre Sociedades con independencia del encuadramiento del socio en la Seguridad Social (régimen general o régimen especial de autónomos).
El gasto por servicios prestados por un socio trabajador, por tareas ordinarias distintas a las de administrador, es deducible si cumple con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Además, su valoración debe realizarse a valor de mercado según el artículo 18 de la LIS.
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