{"id":25118,"date":"2024-04-15T09:54:17","date_gmt":"2024-04-15T08:54:17","guid":{"rendered":"https:\/\/www.cinc.com\/?p=25118"},"modified":"2024-04-15T09:55:48","modified_gmt":"2024-04-15T08:55:48","slug":"deduccio-retribucio-administradors-impost-societats","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/deduccio-retribucio-administradors-impost-societats\/","title":{"rendered":"El Tribunal Suprem avala la deducci\u00f3 de les retribucions dels administradors a l&#8217;impost de societats"},"content":{"rendered":"\n<p>A partir d\u2019ara, \u00e9s possible deduir a l&#8217;impost de societats les retribucions dels administradors, encara que no estiguin previstes als estatuts socials. Aix\u00ed ho determina una sent\u00e8ncia (449\/2024 de 13 de mar\u00e7) del Tribunal Suprem, que considera dedu\u00efbles les retribucions que percebin els administradors de societats mercantils sempre que estiguin acreditades i comptabilitzades.<\/p>\n\n\n\n<p>Tot i que no estiguin incloses als estatuts socials, la decisi\u00f3 considera que ho s\u00f3n conforme al principi de correlaci\u00f3 d&#8217;ingressos i despeses, ja que la despesa existeix i estigui directament relacionada amb l&#8217;activitat empresarial. En concret, la Sala apel\u00b7la a la sent\u00e8ncia 875\/2023, de 27 de juny, en qu\u00e8 s&#8217;establia com a doctrina que les retribucions percebudes pels administradors d&#8217;una entitat mercantil constin com a comptabilitzades, acreditades i previstes als estatuts de la societat no constitueixen una liberalitat no dedu\u00efble (article 14.1.e).<\/p>\n\n\n\n<p>En aquest sentit, la sent\u00e8ncia assenyala que \u201cen principi i excepte prova en contr\u00e0ria, es presumeix que les quantitats lliurades als administradors s\u00f3n gratu\u00eftes\u201d, i afegeix que \u201cquan s&#8217;acredita, com \u00e9s el cas, no q\u00fcestionat per altres parts, que s\u00ed que hi ha onerositat, que les retribucions percebudes pels tres membres del Consell d&#8217;administraci\u00f3, en aquest cas, a part per la relaci\u00f3 laboral que l&#8217;uneix amb l&#8217;entitat, responen als serveis prestats a aquesta per a l&#8217;obtenci\u00f3 d&#8217;ingressos, desapareix el car\u00e0cter de gratu\u00eftat de les mateixes, i si es compleixen la resta de requisits abans referits, d&#8217;acord amb les normes fiscals, s&#8217;han de considerar despeses susceptibles de deducci\u00f3\u201d.<\/p>\n\n\n\n<p>Per resoldre qualsevol dubte sobre aquesta novetat, pots <a href=\"https:\/\/www.cinc.com\/es\/contacto\/\">contactar<\/a> amb el nostre Departament Fiscal de CINC Assessoria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir d\u2019ara, \u00e9s possible deduir a l&#8217;IS les retribucions dels administradors, encara que no estiguin als estatuts socials.<\/p>\n","protected":false},"author":8,"featured_media":25114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[79],"class_list":["post-25118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS-150x150.png",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS-300x169.png",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS-768x432.png",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS-1024x576.png",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS-1536x864.png",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/04\/El-supremo-avala-deduccion-administradores-en-el-IS.png",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"A partir d\u2019ara, \u00e9s possible deduir a l'IS les retribucions dels administradors, encara que no estiguin als estatuts socials.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=25118"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25118\/revisions"}],"predecessor-version":[{"id":25121,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/25118\/revisions\/25121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/25114"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=25118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=25118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=25118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}