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V1442-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Remuneration of a partner for work is deductible under certain conditions

The DGT confirms that a partner's remuneration for work carried out in the company is deductible if the accounting registration, accrual, correlation, and justification requirements are met, and if it is valued at market value due to the relationship.

In 6 key points

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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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