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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 del socio por el trabajo desarrollado son deducibles en el Impuesto sobre Sociedades siempre que cumplan las condiciones de inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. Dichos gastos se consideran contraprestación por funciones distintas a las de administrador. Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo en el IRPF.
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