{"id":681,"date":"2025-02-21T10:34:00","date_gmt":"2025-02-21T09:34:00","guid":{"rendered":"https:\/\/www.watacc.nl\/belastingdienst-corrigeert-loon-dga-terecht\/"},"modified":"2025-02-21T10:34:00","modified_gmt":"2025-02-21T09:34:00","slug":"belastingdienst-corrigeert-loon-dga-terecht","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/es\/belastingdienst-corrigeert-loon-dga-terecht\/","title":{"rendered":"Hacienda corrige el sueldo de la DGA: \u00bfest\u00e1 justificado?"},"content":{"rendered":"<p>Una sociedad limitada explota una joyer\u00eda y comercia con oro. Todas las acciones est\u00e1n en manos del director gerente (DGA). El DGA no percibe salario alguno en 2022. Hacienda impone primero una liquidaci\u00f3n tributaria adicional con un salario de 48.000 euros (salario habitual en 2022) y posteriormente lo reduce a 25.000 euros. El joyero aboga por un salario nulo. \u00bfC\u00f3mo resuelve el tribunal?<\/p>\n<p><!--more--><\/p>\n<p>Las partes acordaron ante el tribunal que el salario habitual ser\u00eda de al menos 25.000 euros. Sin embargo, lo que est\u00e1 en disputa es si la situaci\u00f3n econ\u00f3mico-financiera de la empresa debe llevar a una mayor reducci\u00f3n del salario y en qu\u00e9 medida.<\/p>\n<p>Ahora que la Agencia Tributaria ya ha fijado el salario habitual en una cantidad inferior a la que resulta del texto de la ley (48.000 euros en 2022), el joyero tiene que argumentar de forma plausible que sigue siendo demasiado elevado.<\/p>\n<p>Una reducci\u00f3n del salario habitual establecido se considera empresarial si el pago de dicho salario pusiera en peligro la continuidad de la empresa. De las cifras del BV se desprende que el pago de un salario de 25.000 euros en 2022 habr\u00eda llevado a la discontinuidad inmediata de la empresa. En efecto, el pago de ese salario habr\u00eda exigido la utilizaci\u00f3n no s\u00f3lo de toda la tesorer\u00eda, sino tambi\u00e9n de las existencias y\/o de los activos de explotaci\u00f3n, de modo que la BV ya no habr\u00eda dispuesto del capital circulante necesario para el funcionamiento de la empresa.<\/p>\n<p>El tribunal tambi\u00e9n tuvo en cuenta que la ley no pretende gravar m\u00e1s que el salario neto del DMS y los beneficios de intereses sustanciales (incluidos los pagos de liquidaci\u00f3n) durante la vida de la empresa. En vista de la situaci\u00f3n patrimonial a finales de 2023 (17.000 euros), el tribunal no estuvo de acuerdo con las autoridades fiscales en que el salario habitual deb\u00eda fijarse en 25.000 euros.<\/p>\n<p>Pero el tribunal tampoco sigui\u00f3 la opini\u00f3n del joyero de que el salario habitual deb\u00eda ser cero. De la reserva de beneficios disponible a finales de 2023 se deduce que era posible efectuar pagos salariales en los a\u00f1os anteriores.<\/p>\n<p>El juez fija el salario habitual en buena justicia en 7.500 euros.<\/p>\n<p><strong>Nota:<\/strong> Si el pago de un salario m\u00e1s elevado pusiera en peligro la continuidad del BV, un salario habitual inferior a la cuant\u00eda legal puede ser comercial. La carga de la prueba recae en el BV. &nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00bfCu\u00e1l es el salario habitual si la BV funciona mal?<\/p>","protected":false},"author":2,"featured_media":682,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belastingdienst corrigeert loon DGA: terecht? - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"Wat is het gebruikelijk loon als de BV slecht draait?\" \/>\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.watacc.nl\/es\/belastingdienst-corrigeert-loon-dga-terecht\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belastingdienst corrigeert loon DGA: terecht? 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