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V1441-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Salaried partner remuneration deductible under certain conditions

The DGT confirms that payments to partners for work other than administrative duties are deductible if accounting registration, accrual, correlation, and market value justification requirements are met.

In 6 key points

Lifecycle

2015-05-08PublishedPublished 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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