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Tax defense and wealth taxes
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Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asked whether the salary paid to its sole partner for administrative duties is deductible. The DGT confirms that it is deductible if the accounting registration, accrual, income correlation, and justification requirements are met, and if the value is assessed at market value where a relationship exists.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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