Nómina administrador o gerente
Seguidamente queremos exponer una problemática que debe tenerse en cuenta en relación a una situación que se da con facilidad en las pequeñas empresas.
Soy administrador y gerente
Según Hacienda, cuando en una empresa el administrador y el gerente son la misma persona, las funciones de gerente quedan englobadas dentro de las del administrador. Pero lo cierto es que esto es muy discutible…
Trabajo en la propia empresa
Dos cargos. Usted es administrador de su empresa y desarrolla su trabajo diario en ella. El tratamiento fiscal que aplica a las retribuciones que percibe por estos conceptos es el siguiente:
. Las retribuciones que recibe por ser gerente las considera gasto deducible para la empresa, y las somete a una retención variable, como el resto de nóminas de los trabajadores.
. No recibe retribuciones por el hecho de ser administrador, ya que en su empresa dicho cargo es gratuito. ¡Atención! Si percibiese retribuciones por este motivo, éstas quedarían sometidas a una retención fija del 42%, y sólo serían deducibles si los estatutos de la empresa estableciesen el carácter retribuido del cargo.
Hacienda opina…Pues bien, en una reciente consulta, Hacienda considera que las actividades de un gerente o un director general quedan englobadas dentro de las funciones de un administrador. ¡Atención! A partir de ahí, entiende que todas las retribuciones que se perciben por desarrollar las funciones de gerente se consideran retribuciones del administrador, con las siguientes (y sorprendentes) consecuencias:
. Si los estatutos dicen que el cargo de administrador es gratuito (o no dicen nada al respeto), ni la retribución como el administrador ni el salario como gerente serán gasto deducible.
. Ambas retribuciones –también el salario como gerente- se someterán a la retención fija del 42%.
Es gasto deducible
Argumentos. Pues bien, este nuevo criterio es muy discutible. De ese modo, respecto a la no deducibilidad de los salarios como gerente:
. Según la ley, todos los gastos necesarios para generar ingresos (entre los que estaría el salario de un gerente que compra y vende, que dirige al personal, etc.) son deducibles.
. Cuando los estatutos regulan la retribución del administrador, lo hacen con relación a las funciones mercantiles inherentes a dicho cargo (firmar las cuentas, convocar las juntas de socios…), pero no con relación a otras funciones que el afectado pueda desarrollar en la empresa (funciones que podría ejercer incluso aunque no fuese administrador).
. Al ser las funciones de gerente distintas a las de administrador, deben ser retribuidas con independencia de lo que digan los estatutos. Apunte. Si su empresa no las retribuye, Hacienda vendrá después, y, amparándose en la normativa sobre operaciones vinculadas, dirá que debe fijarse una retribución, con independencia de lo que establezcan los estatutos.
Prudencia. No obstante, sea prudente y establezca en sus estatutos que el cargo de administrador es retribuido. Asimismo, indique que la cuantía concreta a satisfacer por todos los conceptos (también como gerente) la decidirá cada año la junta de socios.
Retención
Similares. Los mismos argumentos sirven para la retención. El tipo fijo del 42% sólo se debe aplicar a la retribución derivada de las funciones mercantiles del administrador, pero no sobre las retribuciones que éste perciba por otras funciones que, como gerente, desarrolle en la empresa.
Conclusión
Si sus estatutos establecen que el cargo de administrador es gratuito, la Inspección podría considerar que su sueldo como gerente no es deducible. Aunque en cualquier caso, existen argumentos sólidos en contra de la opinión de Hacienda, seria complicado y costoso rebatirlo por lo que recomendamos modificar los estatutos, y que en su nomina no figure ni cargo de administrador, incluso evitar el cargo de gerente sino que puede figurar el cargo de director de producción, o director de administración, etc…
Premia de Mar, marzo de 2013
GAFIC, SLP
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