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A query was raised regarding whether a company can make monthly payments to a shareholder as returns on movable capital and whether such payments are deductible. The DGT ruled that while these constitute returns on movable capital if they meet Personal Income Tax requirements, they are not deductible expenses for the company.
Cuestión planteada ¿Se puede abonar al socio capitalista una cantidad mensual como rendimiento del capital mobiliario? ¿Esta cantidad que se paga al socio capitalista sería un gasto deducible para determinar la base imponible del Impuesto sobre Sociedades de la empresa?
Las cantidades abonadas al socio derivadas de su participación en los fondos propios de la sociedad se consideran rendimientos del capital mobiliario si cumplen el artículo 25 de la LIRPF. No obstante, según el artículo 15 de la LIS, estas cantidades no tienen la consideración de gastos fiscalmente deducibles para la entidad por representar una retribución de los fondos propios.
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