{"id":5729,"date":"2024-04-23T18:07:49","date_gmt":"2024-04-23T18:07:49","guid":{"rendered":"https:\/\/testing.gorriz-arias.com\/2024\/04\/23\/es-possible-deduir-en-limpost-sobre-societats-les-retribucions-dels-administradors-malgrat-no-estar-previstes-en-els-estatuts-socials-demo\/"},"modified":"2024-04-23T18:07:49","modified_gmt":"2024-04-23T18:07:49","slug":"es-possible-deduir-en-limpost-sobre-societats-les-retribucions-dels-administradors-malgrat-no-estar-previstes-en-els-estatuts-socials-demo","status":"publish","type":"post","link":"https:\/\/www.gorriz-arias.com\/ca\/2024\/04\/23\/es-possible-deduir-en-limpost-sobre-societats-les-retribucions-dels-administradors-malgrat-no-estar-previstes-en-els-estatuts-socials-demo\/","title":{"rendered":"\u00c9S POSSIBLE DEDUIR EN L&#8217;IMPOST SOBRE SOCIETATS LES RETRIBUCIONS DELS ADMINISTRADORS MALGRAT NO ESTAR PREVISTES EN ELS ESTATUTS SOCIALS? (Demo)"},"content":{"rendered":"<p>El Tribunal Suprem ha dictat recentment dues sent\u00e8ncies en qu\u00e8, d&#8217;una banda, reafirma en la seva doctrina que s\u00f3n dedu\u00efbles les retribucions que perceben els administradors quan estan comptabilitzades, acreditades i previstes als estatuts socials, sense que calgui que s&#8217;aprovin per la junta general. I d&#8217;altra banda, fa un pas m\u00e9s i determina que si aquestes retribucions estan acreditades i comptabilitzades, la seva no previsi\u00f3 als estatuts socials i el seu incompliment no pot comportar, en tot cas, la consideraci\u00f3 de liberalitat de la despesa i, sense m\u00e9s ni m\u00e9s, la improced\u00e8ncia de la seva dedu\u00efbilitat<\/p>\n<p><a href=\"https:\/\/www.comunicado.es\/workspace\/campaigns\/newsletters\/campaign_content.php?id=ef7a13031f6f38c7875cedb7715e6b56edb578a96627da641304b&amp;section=88830\"><span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">\u2026<\/span> <span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">LLEGIR M\u00c9S<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem ha dictat recentment dues sent\u00e8ncies en qu\u00e8, d&#8217;una banda, reafirma en la seva doctrina que s\u00f3n dedu\u00efbles&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"single-fullwidth.php","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":{"0":"post-5729","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-per-estar-al-dia-demo-ca"},"aioseo_notices":[],"menu_order":0,"_links":{"self":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/comments?post=5729"}],"version-history":[{"count":0,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5729\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/media?parent=5729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/categories?post=5729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/tags?post=5729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}