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A query was raised as to whether administrative staff hired under the general social security regime can be considered adequate human resources to meet the requirements of Article 18.6 of the LIS. The DGT ruled that the regulations do not affect the employment relationship of such staff with the entity.
Cuestión planteada Si el personal empleado y contratado en régimen general de la Seguridad Social por la sociedad que desarrolla únicamente tareas administrativas y de secretaría, puede considerarse como ''medios humanos adecuados para el desarrollo de la actividad'' y por lo tanto, entenderse cumplido el primero de los requisitos.
El artículo 18.6 de la LIS no afecta a la relación laboral de la entidad con el personal contratado en régimen general de la Seguridad Social que desarrolla tareas administrativas y de secretaría. Respecto al requisito de que consten por escrito los criterios de retribución, este se entenderá cumplido si se fijan en los estatutos o por un pacto interno de socios.
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