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An optics company asks whether remuneration paid to its administrator for their role and for work performed is deductible. The tax authority responds that remuneration for functions other than administration is deductible if it meets legal and accounting requirements.
Cuestión planteada 1º) Si las retribuciones que recibe por dirigir y administrar a la empresa y por el trabajo que desarrolla se considerarían gasto fiscalmente deducible a los efectos del Impuesto sobre Sociedades.
Los gastos por retribuciones al socio por el trabajo desarrollado son deducibles en el Impuesto sobre Sociedades si cumplen las condiciones de inscripción contable, imputación por devengo y justificación documental. Dichos gastos se consideran la contraprestación de funciones distintas a las de administrador. Para las funciones de administrador, las retribuciones son rendimientos del trabajo en el IRPF. Para los servicios distintos a la administración, también tienen naturaleza de rendimientos del trabajo al no concurrir los requisitos de actividad económica.
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