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A group of partner lawyers with a labour contract and enrolled in the general social security regime seeks clarification on the fiscal treatment of their remuneration. The DGT determines that these expenses are deductible in Corporate Tax and that, in Personal Income Tax, the income is classified as income from work.
Cuestión planteada 1º) Cuál sería el tratamiento de las retribuciones de los socios a los efectos del Impuesto sobre Sociedades, y en su caso de las cotizaciones de la Seguridad Social.
En el Impuesto sobre Sociedades, las retribuciones de los socios por su trabajo son gastos deducibles siempre que cumplan con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. En el IRPF, al no estar los socios en el régimen especial de autónomos, sus rentas se califican como rendimientos del trabajo. Para el IVA, la sujeción depende de si existe una relación de dependencia o si el socio actúa con independencia mediante la ordenación de medios propios.
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