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A partner and sole director has enquired whether monthly remuneration for work performed for the entity is deductible for Corporate Tax purposes. The DGT has ruled that such payments are deductible, provided they meet the requirements of accounting recognition, accrual, correlation with income, and substantiation.
Cuestión planteada 1º)Si la retribución percibida mensualmente por los trabajos realizados en la entidad es deducible en el Impuesto sobre Sociedades de la misma.
Los gastos por retribuciones de un socio por el desarrollo de actividades distintas a las de administrador son fiscalmente deducibles en el Impuesto sobre Sociedades. Para ello, deben cumplir las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Además, deben respetar el valor normal de mercado al tratarse de operaciones entre vinculados.
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