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V1443-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Remuneration of a partner for non-administrative functions is deductible under specific conditions

The DGT confirms that a single partner's remuneration for commercial activities is deductible under the Corporate Income Tax, provided the accounting registration, accrual, income correlation, and justification requirements are met, and the amount is valued at its normal market rate where a relationship exists.

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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