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A company asked whether remuneration paid to a resident administrator in Andorra is deductible for Corporate Income Tax and whether retention is required. The DGT confirms that the expense is deductible if the legal conditions are met and that a 24% retention under the Income Tax on Non-Residents must be applied.
Cuestión planteada 1. Si es deducible a efectos del Impuesto sobre Sociedades el gasto anual destinado a la remuneración del administrador.
El gasto por la retribución del administrador es deducible siempre que cumpla con la inscripción contable, la imputación por devengo, la justificación documental y no sea un gasto no deducible por la LIS. Al ser una sociedad residente en Andorra, las retribuciones se consideran rentas obtenidas en España según el Convenio y el TRLIRNR. La entidad debe practicar una retención del 24% sobre el importe íntegro y cumplir con las obligaciones de declaración e ingreso en el Tesoro.
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