Miguel Pastor Ruiz de Cenzano. Economista.
Todo empezó con el afán recaudatorio de la AEAT, pretendiendo exprimir la cotización por IRPF de todas las retribuciones de los administradores. A este respecto, el Tribunal Supremo estableció que cuando coinciden la figura del administrador con la del trabajador en su propia empresa debe de prevalecer la condición de administrador, atribuyendo a dicho cargo la totalidad de las retribuciones obtenidas. Obviamente, y ese era el nicho perseguido por la AEAT, la diferencia del tipo de retención puede ser importante.
De ello derivaba que, si los estatutos sociales no preveían la retribución del administrador y éste percibía alguna cantidad, aunque fuera por su trabajo personal, ésta resultaría no deducible para la sociedad, por tener la condición de liberalidad, sin perjuicio de la imputación en la renta del administrador-trabajador.
Se vuelve a caer en la perversión de la norma, que siendo igual para todos, iguala al mecánico que ejerce su actividad a través de una SL (que a la vez administra), con el consejero de una empresa del IBEX.
Envueltos en la pinza de la AEAT, de la Dirección de Registros y Notariado y del Tribunal Supremo, en las pequeñas empresas familiares se procedió a modificar los estatutos sociales a fin de separar las percepciones vinculadas al cargo de administrador – para dejarlas previstas en los estatutos y aprobadas por la Junta General – y el resto de los haberes que se pudieran derivar de otras relaciones mantenidas con la sociedad, incluido el trabajo personal.
Así las cosas, ahora una nueva vuelta de tuerca del Tribunal Supremo (STS de 26 de febrero de 2018) establece, en contra de lo que mantenía la propia Dirección de Registros, que la totalidad de las retribuciones que perciban los consejeros (y/o administradores, en su caso) deben de estar previstas en los Estatutos y aprobadas por la Junta General.
En definitiva, una mayor complicación para los pequeños empresarios y un mayor riesgo fiscal, que mal acompaña a la reciente Ley de Reformas Urgentes del Trabajo Autónomo
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