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A single-member company has requested clarification on whether the monthly remuneration paid to its director for commercial agent duties is deductible. The Directorate General for Taxes (DGT) has ruled that it is deductible, provided that the requirements for accounting registration, accrual, correlation between income and expenditure, and documentary justification are met.
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 del administrador por el trabajo desarrollado son fiscalmente deducibles siempre que cumplan las condiciones de inscripción contable, imputación por devengo y justificación. Dichos gastos constituyen la contraprestación de las funciones desempeñadas, aunque sean distintas a la condición de administrador. Al tratarse de personas vinculadas, la valoración debe realizarse por su valor normal de mercado.
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