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V1622-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Reimbursements to professional partners deductible under specific conditions

A professional society asks whether payments to its partners for additional services are deductible expenses. The DGT responds that such payments are deductible if they meet accounting registration, accrual, income and expense correlation, and justification requirements, as they are not considered privileges.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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