{"id":552,"date":"2015-01-23T10:48:16","date_gmt":"2015-01-23T08:48:16","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-remuneracio-dels-administradors-socials\/"},"modified":"2015-01-23T10:48:16","modified_gmt":"2015-01-23T08:48:16","slug":"la-remuneracio-dels-administradors-socials","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-remuneracio-dels-administradors-socials\/","title":{"rendered":"LA REMUNERACI\u00d3 DELS ADMINISTRADORS SOCIALS"},"content":{"rendered":"<p>Amb la Llei 27\/2014 que va reformar l&#8217;Impost de Societats, les societats nom\u00e9s podran deduir-se la remuneraci\u00f3 que satisfacin als administradors socials en el cas que els estatuts de la societat ho permetin. No obstant, tant si els estatuts ho permeten com si no, les societats es podran deduir sense problemes les remuneracions que satisfacin als seus administrador socials per funcions diferents a les d&#8217;administrador si aix\u00ed ho acordes la Junta General de la societat.<\/p>\n<p>En el cas que la remuneraci\u00f3 sigui per funcions de direcci\u00f3 i ger\u00e8ncia, cal tenir present que la jurisprud\u00e8ncia ve entenent que la funci\u00f3 d&#8217;administrador absorbeix aquelles funcions i que, per tant, la remuneraci\u00f3 dels administradors conv\u00e9 que estigui prevista en els estatuts socials per que la societat no tingui problemes si se es vol deduir la despesa.<\/p>\n<h3><span style=\"color: #3366ff;\">Algunes recomanacions en relaci\u00f3 a la retribuci\u00f3 dels administradors de les societats:<\/span><\/h3>\n<ul>\n<li>Quan un administrador social, sigui Administrador \u00fanic o Conseller, rebi retribucions de la societat per les funcions d&#8217;administraci\u00f3, i\/o direcci\u00f3, i\/o ger\u00e8ncia, es convenient que els estatuts de la societat tinguin previst que el c\u00e0rrec sigui retribu\u00eft. Quan es tracti d&#8217;un conseller delegat es necessari un contracte entre aquest i la societat que especifiqui funcions i retribuci\u00f3.<\/li>\n<li>En cas que un administrador faci tamb\u00e9 funcions laborals a la societat (mec\u00e0nic, paleta, etc.) i es vulgui retribuir de forma \u00fanica o separada aquestes funcions per poder aplicar una retenci\u00f3 m\u00e9s baixa, es convenient un acord de junta que ho reculli i la societat hauria d&#8217;estar en condicions de poder acreditar aquesta dualitat de funcions.<\/li>\n<li>En el cas que un administradors social rebi retribucions en esp\u00e8cie (cotxe d&#8217;empresa, targeta de cr\u00e8dit etc.) aquestes retribucions hauran de constar en el contracte que tingui amb la societat.<\/li>\n<li>En el cas que un administrador social controli el 25% del capital de la societat o m\u00e9s haur\u00e0 d&#8217;estar d&#8217;alta d&#8217;aut\u00f2noms (RETA). Cas contrari haur\u00e0 d&#8217;estar d&#8217;alta en el Regim General de la Seguretat Social amb exclusions (sense cotitzar per les conting\u00e8ncies d&#8217;atur ni pel Fons de Garantia Salarial).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Amb la Llei 27\/2014 que va reformar l&#8217;Impost de Societats, les societats nom\u00e9s podran deduir-se la remuneraci\u00f3 que satisfacin als administradors socials en el cas que els estatuts de la societat ho permetin. No obstant, tant si els estatuts ho permeten com si no, les societats es podran deduir sense problemes les remuneracions que satisfacin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3284,"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],"tags":[96,97,98],"class_list":["post-552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","tag-deduccio-despeses-societats","tag-deduccio-sou-administradors","tag-remuneracio-administradors-socials"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LA REMUNERACI\u00d3 DELS ADMINISTRADORS SOCIALS | 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\/la-remuneracio-dels-administradors-socials\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LA REMUNERACI\u00d3 DELS ADMINISTRADORS SOCIALS | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Amb la Llei 27\/2014 que va reformar l&#8217;Impost de Societats, les societats nom\u00e9s podran deduir-se la remuneraci\u00f3 que satisfacin als administradors socials en el cas que els estatuts de la societat ho permetin. 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