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A construction and property development company has enquired whether staff costs are deductible for Corporate Tax purposes. The Directorate General for Taxes (DGT) has ruled that they are deductible provided they meet the requirements for accounting recognition, accrual, correlation between income and expenditure, and substantiation, and that they remunerate management functions.
Cuestión planteada 1º) Si serían deducibles a efectos del Impuesto sobre Sociedades los gastos de personal en los que incurre la sociedad.
Todo gasto contable es fiscalmente deducible en el Impuesto sobre Sociedades si cumple los requisitos de inscripción contable, imputación por devengo, correlación con los ingresos y justificación documental, sin ser un gasto no deducible específico. En particular, las retribuciones por funciones directivas o de alta dirección son deducibles. Para los servicios prestados por un socio que no sean de administrador, los rendimientos tienen la naturaleza de rendimientos del trabajo.
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