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The consultant asks whether remuneration paid to a sole administrator for senior functions (other than their administrative role, which is free) is deductible under Corporate Tax. The DGT responds that such remuneration is deductible if it meets accounting registration, accrual, income-expense correlation, and justification requirements, and represents compensation for functions other than administration.
Cuestión planteada 1º) Si las retribuciones percibidas por ejercer las funciones de alta dirección serían deducibles a los efectos del Impuesto sobre Sociedades.
Las retribuciones por funciones de alta dirección o funciones derivadas de un contrato laboral son gastos fiscalmente deducibles, siempre que no tengan la consideración de donativos o liberalidades. Para que sean deducibles, deben cumplir las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Además, deben constituir la contraprestación de funciones distintas a las correspondientes al cargo de administrador.
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