{"id":64678,"date":"2024-05-14T10:57:41","date_gmt":"2024-05-14T08:57:41","guid":{"rendered":"https:\/\/www.escura.com\/?p=64678"},"modified":"2024-06-17T13:04:21","modified_gmt":"2024-06-17T11:04:21","slug":"deducibilidad-de-las-retribuciones-de-administradores-en-el-is","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/deducibilidad-de-las-retribuciones-de-administradores-en-el-is\/","title":{"rendered":"Retribuciones de administradores en el Impuesto sobre Sociedades"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Deducibilidad de las retribuciones de administradores en el IS\" title=\"circular escura fiscal\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal.png\" class=\"img-responsive wp-image-57872\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/05\/73-24-Deducibilidad-de-las-retribuciones-de-administradores-en-el-Impuesto-sobre-Sociedades-sin-estar-en-estatutos-sociales.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Deducibilidad de las retribuciones de administradores en el Impuesto sobre Sociedades sin estar en estatutos sociales<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>El Tribunal Supremo, en dos sentencias recientes emitidas el 27 de junio de 2023 y el 13 de marzo de 2024, ha abordado el tema de la deducci\u00f3n en el <strong>Impuesto sobre Sociedades<\/strong> <strong>de las retribuciones de los administradores<\/strong>, estableciendo que estas son deducibles siempre que est\u00e9n contabilizadas, acreditadas y previstas en los estatutos sociales, sin necesidad de aprobaci\u00f3n por parte de la junta general.<\/p>\n<p>En la sentencia del 27 de junio de 2023, el <strong>Tribunal<\/strong> afirma que las retribuciones de los administradores son deducibles si cumplen con los requisitos mencionados, incluso si no son aprobadas por la junta general, especialmente en el caso de sociedades con un \u00fanico socio.<\/p>\n<p>Adem\u00e1s, se destaca que el incumplimiento de la aprobaci\u00f3n por parte de la junta general no implica autom\u00e1ticamente que el gasto sea considerado una liberalidad y, por ende, no deducible.<\/p>\n<p>En la sentencia del 13 de marzo de 2024, el <strong>Tribunal<\/strong> va m\u00e1s all\u00e1 al afirmar que las retribuciones de los administradores pueden ser deducibles en el <strong>Impuesto sobre Sociedades<\/strong> aunque no est\u00e9n contempladas en los estatutos sociales.<\/p>\n<p>Se argumenta que estas remuneraciones, si est\u00e1n debidamente respaldadas y contabilizadas, deben considerarse gastos deducibles en virtud del principio de correlaci\u00f3n de ingresos y gastos, independientemente de su previsi\u00f3n estatutaria. Adem\u00e1s, se rechaza la aplicaci\u00f3n de la teor\u00eda del v\u00ednculo en el \u00e1mbito fiscal.<\/p>\n<p>En resumen, estas sentencias establecen que las retribuciones de los administradores son deducibles en el Impuesto sobre Sociedades si cumplen con los requisitos de contabilizaci\u00f3n y acreditaci\u00f3n, incluso si no est\u00e1n previstas en los estatutos sociales, siempre y cuando se demuestre su onerosidad y su correlaci\u00f3n con la actividad empresarial.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p><em>*CIRCULAR ETL<\/em><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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