{"id":14605,"date":"2026-02-27T12:41:00","date_gmt":"2026-02-27T11:41:00","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14605"},"modified":"2026-02-27T12:41:00","modified_gmt":"2026-02-27T11:41:00","slug":"retribucions-del-soci-i-despeses-assumides-per-lempresa","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/retribucions-del-soci-i-despeses-assumides-per-lempresa\/","title":{"rendered":"Retribucions del soci i despeses\u00a0 assumides per l’empresa\u00a0"},"content":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT), ha resolt en la seva consulta V1796-25<\/a><\/em>, quin tractament ha de donar la societat a les retribucions dels seus socis.<\/span><\/p>\n

\n

Com sigui que es tracta d’un cas que es dona molt en les petites empreses societ\u00e0ries, ens ha semblat oport\u00fa divulgar-lo<\/p>\n

Quin es el cas analitzat ?<\/h3>\n
    \n
  • Es tracta d’un soci que \u00e9s tamb\u00e9 administrador\u00a0 de la societat.<\/li>\n
  • Segons els estatuts socials el c\u00e0rrec d’administrador no est\u00e0 retribu\u00eft.<\/li>\n
  • No obstant, el soci i administrador a la vegada treballa per la societat com a paleta, lampista, botiguer, cambrer, etc, o fent funcions t\u00e8cniques, o de gesti\u00f3 interna o de coordinaci\u00f3 i per aquestes funcions si que percep una retribuci\u00f3.<\/span><\/li>\n
  • En ocasions la societat li paga, a m\u00e9s,\u00a0 les quotes d’aut\u00f2noms i les despeses de despla\u00e7ament.<\/li>\n<\/ul>\n<\/div>\n
    \n

    Atenci\u00f3:<\/strong> El que importa\u00a0 no es el nom que s’hi dona, sin\u00f3 en com s’articula la relaci\u00f3 econ\u00f2mica i qu\u00e8 s’est\u00e0 pagant realment.<\/p>\n

    Naturalesa de les retribucions percebudes pel soci<\/h3>\n
      \n
    • Una cosa \u00e9s el c\u00e0rrec d’administrador i una altra, diferent, el treball efectiu que el soci presta a la societat.<\/span><\/li>\n
    • Quan les funcions desenvolupades pel soci\u00a0 no coincideixen amb les que serien pr\u00f2pies d’un administrador<\/span>, les quantitats percebudes tenen la mateixa consideraci\u00f3 que les que reben el restants treballadors de l’empresa\u00a0<\/span><\/li>\n<\/ul>\n

      Atenci\u00f3:<\/strong> \u00c9s igual que no existeixi un contracte laboral cl\u00e0ssic o que el soci cotitzi en el RETA. La qualificaci\u00f3 no dep\u00e8n de la Seguretat Social, sin\u00f3 de la naturalesa real de l’ingr\u00e9s i per quin concepte la societat est\u00e0 pagant al soci.\u00a0\u00a0<\/span><\/p>\n

      Retencions aplicables a aquestes retribucions<\/h3>\n
        \n
      • En tractar-se de rendiments del treball, la societat est\u00e0 obligada a practicar la retenci\u00f3 conforme als tipus generals previstos en el Reglament de l’IRPF (igual que els altres treballadors).<\/li>\n
      • Aqu\u00ed \u00e9s important no barrejar plans. Els tipus incrementats previstos per a administradors nom\u00e9s entren en joc quan el c\u00e0rrec \u00e9s retribu\u00eft d’acord amb els estatuts de la societat. Si no ho \u00e9s, no \u00e9s procedent aplicar el 35%, sin\u00f3 el tipus que resulti del c\u00e0lcul ordinari.<\/span><\/li>\n<\/ul>\n

        Atenci\u00f3.<\/strong>\u00a0Aplicar un tipus incorrecte per assimilar autom\u00e0ticament al soci amb un administrador retribu\u00eft pot generar regularitzacions innecess\u00e0ries i sancions evitables.<\/p>\n

        Quota d’aut\u00f2nom pagada per la societat<\/h3>\n
          \n
        • Quan la societat assumeix la quota d’aut\u00f2nom del soci, est\u00e0 atorgant un benefici econ\u00f2mic personal. Per tant, aquest import constitueix retribuci\u00f3 en esp\u00e8cie<\/strong>.<\/span><\/li>\n
        • Si, en lloc de pagar-la directament, l’empresa lliura l’import perqu\u00e8 sigui el soci qui l’aboni, la qualificaci\u00f3 canvia lleugerament, per\u00f2 l’efecte fiscal no: passa a ser retribuci\u00f3 diner\u00e0ria, igualment subjecta a retenci\u00f3.<\/span><\/li>\n
        • Aix\u00f2 s\u00ed, aquestes quotes s\u00f3n despesa dedu\u00efble per al soci en calcular el seu rendiment net del treball, amb independ\u00e8ncia de qui materialitzi el pagament.<\/span><\/li>\n<\/ul>\n

          Atenci\u00f3:<\/strong> Assumir la quota d’aut\u00f2nom “com una despesa m\u00e9s de l’empresa” sense reflectir-la correctament en la n\u00f2mina o en les retencions sol ser un dels focus habituals d’ajustos en comprovacions.<\/p>\n

          Despeses per dietes i despla\u00e7aments<\/h3>\n
            \n
          • Personal assalariat (amb relaci\u00f3 laboral com a paleta, lampista, ect): Queda exempt l’import abonat fins a un l\u00edmit que es actualment de 0,19 \u20ac per kil\u00f2metre recorregut (m\u00e9s peatges i aparcament justificats), pel que fa a despeses de locomoci\u00f3 i per manutenci\u00f3 amb pernocta a Espanya 53,34 euros diaris i amb pernocta a l’estranger 91,35 euros diaris. Manutenci\u00f3 sense pernocta, 26,67 euros diaris a Espanya i 48,08 euros diaris a l’estrangee,<\/li>\n
          • Les dietes exemptes nom\u00e9s operen quan hi ha relaci\u00f3 laboral (com a paleta, lampista, ect, no com administrador)\u00a0 i es compleixen estrictament els requisits reglamentaris. En el cas de socis sense vincle laboral formal, l’exempci\u00f3 no s’aplica autom\u00e0ticament.<\/span><\/li>\n
          • No obstant aix\u00f2, no tota despesa genera renda. Si la societat posa directament a disposici\u00f3 els mitjans necessaris -vehicle, allotjament, despla\u00e7aments organitzats- i aquests s’usen exclusivament per a l’activitat, no hi ha renda per al soci.<\/span><\/li>\n
          • \u00c9s diferent el cas en qu\u00e8 es lliuren imports a tant al\u00e7at o es reemborsen despeses sense control efectiu. En aquest escenari, les quantitats passen a considerar-se rendiments dineraris, subjectes a retenci\u00f3, exactament igual que la resta de la retribuci\u00f3.<\/span><\/li>\n
          • Reemborsar benzina “per costum” o sense tra\u00e7abilitat clara sol convertir una despesa necess\u00e0ria en una renda gravable sense que ning\u00fa en sigui conscient fins que arriba la comprovaci\u00f3.<\/span><\/li>\n<\/ul>\n<\/div>\n

            \"\"<\/p>\n

            Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"

            La Direcci\u00f3 General de Tributs (DGT), ha resolt en la seva consulta V1796-25, quin tractament ha de donar la societat a les retribucions dels seus socis. Com sigui que es tracta d’un cas que es dona molt en les petites empreses societ\u00e0ries, ens ha semblat oport\u00fa divulgar-lo Quin es el cas analitzat ? Es tracta […]<\/p>\n","protected":false},"author":20,"featured_media":12683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3285,3286,3284],"class_list":["post-14605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-reta-dietes-socis","tag-retribucions-administradors-socials","tag-tractament-retribucions-socis"],"acf":[],"yoast_head":"\nRetribucions del soci i despeses\u00a0 assumides per l'empresa\u00a0 | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/retribucions-del-soci-i-despeses-assumides-per-lempresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retribucions del soci i despeses\u00a0 assumides per l'empresa\u00a0 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La Direcci\u00f3 General de Tributs (DGT), ha resolt en la seva consulta V1796-25, quin tractament ha de donar la societat a les retribucions dels seus socis. 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