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A query was raised regarding whether the salary of a natural person conducting hardware store activities through a company is deductible. The DGT ruled that such payments are deductible provided they meet the requirements of accounting registration, accrual, correlation between income and expenses, and documentary justification.
Cuestión planteada 1º) Si el salario recibido sería fiscalmente deducible a efectos del Impuesto sobre Sociedades.
Los gastos por retribuciones de socios administradores y trabajadores son fiscalmente deducibles en el Impuesto sobre Sociedades si cumplen las condiciones de inscripción contable, imputación por devengo y justificación documental. Para los servicios distintos de la administración, los rendimientos tienen naturaleza de rendimientos del trabajo. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
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