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V1667-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

Remuneration of managing partners for services other than their management duties is deductible for Corporate Tax purposes under certain conditions

A query is made as to whether payments to managing partners for performing tasks related to the corporate purpose (other than management) are deductible for Corporate Tax. The DGT responds that they are deductible provided they meet the requirements of accounting registration, accrual, correlation of income and expenses, and documentary justification.

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2015-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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