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The inquiry concerns the deductibility of remuneration for directors and partners for Corporation Tax purposes, as well as the treatment under Personal Income Tax. The DGT rules that if the articles of association state that the position is unpaid, remuneration for management or administrative functions is not deductible.
Cuestión planteada 1. Si el gasto correspondiente a la retribución pactada así como las cuotas de la Seguridad Social, tienen la consideración de gasto deducible en el Impuesto sobre Sociedades, tanto en el caso actual como en el supuesto de que entre el tercer socio, desempeñando cada uno las tareas aludidas, así como cuál sería la retención de IRPF a aplicar en las nóminas en este caso.
En el Impuesto sobre Sociedades, las retribuciones de administradores son deducibles si el sistema de retribución se adecua al TRLSC y no superan la cuantía fijada por la Junta General. Si los estatutos disponen que el cargo es gratuito, las retribuciones por funciones de administración o gerencia no son deducibles. Las retribuciones por labores distintas a la administración o gerencia son deducibles si cumplen los requisitos de inscripción, devengo, correlación y valor de mercado. En el IRPF, las retribuciones de administradores son rendimientos del trabajo, con una retención del 35% (o 42% en periodos específicos).
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