{"id":1192,"date":"2022-11-17T23:00:43","date_gmt":"2022-11-17T23:00:43","guid":{"rendered":"https:\/\/ccbabogados.com\/?p=1192"},"modified":"2022-11-17T23:00:43","modified_gmt":"2022-11-17T23:00:43","slug":"deducibilidad-de-pagos-a-representantes-legales","status":"publish","type":"post","link":"https:\/\/ccbabogados.com\/en\/2022\/11\/17\/deducibilidad-de-pagos-a-representantes-legales\/","title":{"rendered":"Informativo Tributario &#8211; Deducibilidad de pagos a representantes legales"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:30px;padding-bottom:0px;padding-left:30px;'><div class=\"fusion-builder-row fusion-row\"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_3_4 fusion-builder-column-0 fusion-three-fourth fusion-column-first 3_4\"  style='margin-top:0px;margin-bottom:20px;width:75%;width:calc(75% - ( ( 4% ) * 0.75 ) );margin-right: 4%;'><div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"   data-bg-url=\"\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-title-center fusion-title-text fusion-title-size-four\" style=\"margin-top:0px;margin-bottom:31px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-\" style=\"border-color:#e0dede;\"><\/div><\/div><h4 class=\"title-heading-center\" style=\"margin:0;color:#8f140b;\"><p style=\"text-align: center;\"><b>Deducibilidad de pagos a representantes legales\u00a0<\/b><\/p><\/h4><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"imageframe-align-center\"><span style=\"width:100%;max-width:750px;\" class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" src=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1.jpeg\" width=\"1080\" height=\"1080\" alt=\"\" title=\"WhatsApp Image 2022-11-17 at 3.59.29 PM (1)\" class=\"img-responsive wp-image-1193\" srcset=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1-200x200.jpeg 200w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1-400x400.jpeg 400w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1-600x600.jpeg 600w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1-800x800.jpeg 800w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2022\/11\/WhatsApp-Image-2022-11-17-at-3.59.29-PM-1.jpeg 1080w\" sizes=\"(max-width: 1215px) 100vw, 1080px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2 fusion-builder-nested-column-1 fusion-one-half fusion-column-first 1_2\"  style='margin-top: 0px;margin-bottom: 20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right:4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper fusion-column-wrapper-1\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\" data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-text\"><p><span style=\"font-weight: 400;\">Con fecha 28 de octubre de 2022, el Servicio de Rentas Internas emiti\u00f3 la Circular NAC-DGECCGC22-00000004 sobre la deducibilidad al impuesto a la renta por los pagos realizados a representantes legales. Esta circular ratifica que los representantes legales (mandatarios o administradores) tienen derecho a la seguridad social, sin embargo, a diferencia de los empleados bajo relaci\u00f3n de dependencia, el deber de afiliarse recae en ellos mismos y no en la persona natural o jur\u00eddica a quienes prestan sus servicios o a nombre de quien act\u00faan.<\/span><\/p>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2 fusion-builder-nested-column-2 fusion-one-half fusion-column-last 1_2\"  style='margin-top: 0px;margin-bottom: 20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper fusion-column-wrapper-2\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\" data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-text\"><p><span style=\"font-weight: 400;\">En este sentido, la circular en menci\u00f3n determina que, en la liquidaci\u00f3n del Impuesto a la Renta, a efectos de registrar la deducibilidad de los gastos por concepto de honorarios pagados por una sociedad a su representante legal (mandatarios o administradores), no ser\u00e1 necesario acreditar el pago de aportes patronales a la seguridad social. Toda vez que la relaci\u00f3n contractual en estos casos est\u00e1 sujeta al \u00e1mbito civil y no laboral de acuerdo al\u00a0 C\u00f3digo del Trabajo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En el caso de requerir m\u00e1s informaci\u00f3n como mucho gusto les podemos asesorar.<\/span><\/p>\n<p><b>NOTA:<\/b><span style=\"font-weight: 400;\"> El informativo de CCB Abogados no podr\u00e1 ser considerado como opini\u00f3n legal, tiene efectos \u00fanicamente informativos.<\/span><\/p>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_4 fusion-builder-column-1 fusion-one-fourth fusion-column-last 1_4\"  style='margin-top:0px;margin-bottom:20px;width:25%;width:calc(25% - ( ( 4% ) * 0.25 ) );'><div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"   data-bg-url=\"\"><div class=\"fusion-widget-area fusion-widget-area-1 fusion-content-widget-area\"><style type=\"text\/css\">.fusion-widget-area-1 {padding:0px 0px 0px 0px;}.fusion-widget-area-1 .widget h4 {color:#333c4e;}.fusion-widget-area-1 .widget .heading h4 {color:#333c4e;}.fusion-widget-area-1 .widget h4 {font-size:18px;}.fusion-widget-area-1 .widget .heading h4 {font-size:18px;}<\/style><div class=\"fusion-additional-widget-content\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link) , .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):after {color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover:before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover:after {color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a {border-color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 .pagination .current {border-color: #8f140b; 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