{"id":1564,"date":"2016-07-18T10:04:02","date_gmt":"2016-07-18T08:04:02","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/retribucio-i-seguretat-social-dels-administradors-i-consellers-de-les-societats\/"},"modified":"2016-07-18T10:04:02","modified_gmt":"2016-07-18T08:04:02","slug":"retribucio-i-seguretat-social-dels-administradors-i-consellers-de-les-societats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/retribucio-i-seguretat-social-dels-administradors-i-consellers-de-les-societats\/","title":{"rendered":"\u00abRetribuci\u00f3 i Seguretat Social dels administradors i consellers de les societats\u00bb"},"content":{"rendered":"<h3><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Retribuci\u00f3 als administradors i als membres dels consells d&#8217;administraci\u00f3 de les societats mercantils:<\/span><\/span><\/h3>\n<p>En diverses ocasions ens em referit a les q\u00fcestions legals relatives a la retribuci\u00f3 dels administradors i consellers de les societats mercantils. Ara, amb motiu d&#8217;una nova sent\u00e8ncia del Tribunal Suprem del 18.1.2016 i sempre tenint en compte que cal estudiar cada cas en concret, ens sembla oport\u00fa insistir de nou en aquesta q\u00fcesti\u00f3 es bastant complexe, canviant i subjecte a interpretaci\u00f3. En aquest sentit ens permetem donar unes recomanacions de car\u00e0cter general per evitar que en un moment determinat l&#8217;Ag\u00e8ncia Tribut\u00e0ria ens pugui dir que la retribuci\u00f3 no es dedu\u00efble com a despesa per la societat o que els socis no tenen dret a l&#8217;exempci\u00f3 de l&#8217;Impost de Patrimoni i, en conseq\u00fc\u00e8ncia, que tampoc els socis tenen dret a les bonificacions per successi\u00f3 en l&#8217;empresa familiar:<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\">Retribuci\u00f3 pel c\u00e0rrec d&#8217;administrador o conseller:<\/span> Per poder retribuir les funcions pr\u00f2pies dels administradors i consellers cal que els estatuts de la societat prevegin que el c\u00e0rrec ser\u00e0 retribu\u00eft. Tamb\u00e9 cal un acord de la Junta General de Socis que concreti la retribuci\u00f3. Aquesta retribuci\u00f3 estar\u00e0 subjecte a una retenci\u00f3 a compte de l&#8217;IRPF,\u00a0 que en l&#8217;actualitat es del 35%, m\u00e9s elevada que la que s&#8217;aplica al personal de l&#8217;empresa. S&#8217;ent\u00e9n que les funcions de direcci\u00f3 i ger\u00e8ncia tamb\u00e9 son pr\u00f2pies d&#8217; administradors i consellers i, per tant, s&#8217;aplicar\u00e0\u00a0 la retenci\u00f3 del 35%\u00a0 tant a les retribucions que aquells rebin per la funci\u00f3 mercantil (representaci\u00f3 de la societat i assist\u00e8ncia a juntes) com les que puguin rebre per la direcci\u00f3 i ger\u00e8ncia.<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #3366ff;\"><span style=\"color: #ff0000;\">Retribuci\u00f3 per altres funcions, diferents de les de direcci\u00f3 i ger\u00e8ncia de la societat<\/span>: <span style=\"color: #000000;\">Els administradors i consellers poden no rebre cap retribuci\u00f3 per ra\u00f3 del c\u00e0rrec, es a dir, que el c\u00e0rrec sigui gratu\u00eft, per\u00f2 que la rebin per altres funcions no directives que facin a l&#8217;empresa (encarregat, administratiu, ect.) Tamb\u00e9 pot ser que el c\u00e0rrec d&#8217;administraci\u00f3 o conseller sigui retribu\u00eft i que a la vegada rebin una segona retribuci\u00f3 per les funcions no directives. En qualsevol d&#8217;aquests casos es convenient que hi hagi un\u00a0<\/span><\/span><span style=\"color: #3366ff;\"><span style=\"color: #000000;\"> acord de la Junta General de Socis en el que s&#8217;acordi la contractaci\u00f3 i s&#8217;especifiqui les condicions.\u00a0 Hi ha d&#8217;haver contracte laboral, s&#8217;ha de poder acreditar la realitat d&#8217;aquestes funcions i que la retribuci\u00f3 convinguda per les mateixes seria la que normalment s&#8217;hauria convingut si les parts fossin independents. Sobre aquesta retribuci\u00f3 s&#8217;aplica la mateixa tarifa de retenci\u00f3 a compte de IRPF que s&#8217;aplica a la resta del personal de l&#8217;empresa.<br \/>\n<\/span><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #ff0000;\">Requisit per poder tenir l&#8217;exempci\u00f3 de l&#8217;Impost de Patrimoni i les reduccions per successi\u00f3 en l&#8217;empresa familiar:\u00a0<span style=\"color: #000000;\">Un dels requisits per poder tenir aquests importants beneficis fiscals es que el soci titular de les accions o participacions, o una de les persones del seu grup de parentiu, exerceix-hi efectivament funcions de direcci\u00f3 a la societat i rebi per les mateixes una remuneraci\u00f3 que representi m\u00e9s del 50% de la totalitat dels seus rendiments empresarials, professionals i de treball personal. Sobre aquesta q\u00fcesti\u00f3 el Tribunal Suprem ha dictat una sent\u00e8ncia per unificaci\u00f3 de doctrina en data 18.1.2016, en la que declara <em>\u00abcualquiera que sea la denominaci\u00f3n empleada para calificar las funciones desempe\u00f1adas por el sujeto en la entidad mercantil, lo realmente decisivo es que tales funciones impliquen la administraci\u00f3n, gesti\u00f3n, direcci\u00f3n, coordinaci\u00f3n y funcionamiento de la correspondiente organizaci\u00f3n&#8230; sin que deban excluirse los supuestos en los que los estatutos societarios preveen la gratuidad de los cargos de administraci\u00f2n de la sociedad si queda demostrada la existencia de una relaci\u00f3n laboral\u00a0 entre el sujeto que ejerce efectivamente funciones directivas y la sociedad\u00bb.\u00a0 <\/em> <\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">\u00a0Seguretat Social dels administradors i dels membres dels consells d&#8217;administraci\u00f3 de les societats mercantils<\/span><\/span>:<\/h3>\n<p>Aquesta q\u00fcesti\u00f3 tamb\u00e9 es bastant controvertida i conv\u00e9 anar al cas en concret. No obstant podem donar les seg\u00fcents indicacions de car\u00e0cter general:<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\">Si es limiten a representar la societat i a assistir a les Juntes de socis i a les reunions del Consell d&#8217;Administraci\u00f3, i no treballen a la societat ni realitzin a la mateixa cap de les funcions pr\u00f2pies de direcci\u00f3 i ger\u00e8ncia;<\/span> No estan inclosos en cap r\u00e8gim de Seguretat Social.<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #ff0000;\">Si treballen a la societat fent funcions de direcci\u00f3 i ger\u00e8ncia o qualsevol altra tipus de treball<\/span>, cal distingir:\n<ul>\n<li>Si tenen el control efectiu de la societat (1): S&#8217;han de donar d&#8217;alta en el RETA (R\u00e8gim especial de Treballadors Aut\u00f2noms). A partir del segon any des de la data d&#8217;alta, hauran de cotitzar com a m\u00ednim per una base equivalent al grup de cotitzaci\u00f3 1 del Regim General, que en l&#8217;actualitat es de 1.067,40 \u20ac<\/li>\n<li>En altra cas: Han d&#8217;estar donats d&#8217;alta en el Regim General de la Seguretat Social si b\u00e9 no han de cotitzar per les conting\u00e8ncies d&#8217;atur i Fons de Garantia Salarial. La base m\u00ednima de cotitzaci\u00f3 ser\u00e0 la del Grup 1, que, com em dir, en l&#8217;actualitat es de 1.067,40 \u20ac mensuals.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>(1) <span style=\"color: #ff0000;\">Es presumeix que un administrador o conseller t\u00e9 el control efectiu de la societat en algun dels seg\u00fcents casos:<\/span>\n<ul>\n<li>Quan almenys la meitat del capital social estigui distribu\u00eft entre els socis amb els qui convisqui i amb els que estigui unit\u00a0 per vincle conjugal o de parentiu per consanguinitat, afinitat o adopci\u00f3 fins el segon grau.<\/li>\n<li>Que la seva participaci\u00f3 en el capital sigui igual o superior a una tercera part del mateix.<\/li>\n<li>Que la seva participaci\u00f3 en el capital sigui igual o superior a la quarta part del mateix, en el cas que tingui atribu\u00efdes funcions de direcci\u00f3 i ger\u00e8ncia de la societat,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral9_55374165.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-697\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral9_55374165.jpg\" alt=\"laboral9\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral9_55374165.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/laboral9_55374165-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h3><em><span style=\"color: #3366ff;\">\u00a0Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a un dels nostres assessors, antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o carlesvilanova@rm-assessors.cat<\/span><\/em><\/h3>\n<h3><em><span style=\"color: #3366ff;\">\u00a0<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retribuci\u00f3 als administradors i als membres dels consells d&#8217;administraci\u00f3 de les societats mercantils: En diverses ocasions ens em referit a les q\u00fcestions legals relatives a la retribuci\u00f3 dels administradors i consellers de les societats mercantils. Ara, amb motiu d&#8217;una nova sent\u00e8ncia del Tribunal Suprem del 18.1.2016 i sempre tenint en compte que cal estudiar cada [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":644,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[41,16],"tags":[441,442,443],"class_list":["post-1564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-fiscalitat-administradors-socials","tag-retribucio-administradors-socials","tag-seguretta-social-administradors"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Retribuci\u00f3 i Seguretat Social dels administradors i consellers de les societats&quot; | 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\/es\/retribucio-i-seguretat-social-dels-administradors-i-consellers-de-les-societats\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Retribuci\u00f3 i Seguretat Social dels administradors i consellers de les societats&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Retribuci\u00f3 als administradors i als membres dels consells d&#8217;administraci\u00f3 de les societats mercantils: En diverses ocasions ens em referit a les q\u00fcestions legals relatives a la retribuci\u00f3 dels administradors i consellers de les societats mercantils. 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