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V0441-14 ·18 February 2014 ·consulta-vinculante Medium impact
Tax

Remuneration for productive tasks performed by managing partners is deductible if valued at market rate

The inquiry asks whether remuneration paid to managing partners for auxiliary or warehouse tasks is deductible for Corporate Tax purposes. The DGT rules that it is deductible provided the requirements of registration, accrual, correlation, and justification are met, and provided it is valued at normal market rate.

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2014-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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