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V1696-15 ·29 May 2015 ·consulta-vinculante Medium impact
Tax

Administrator's salary as a sole shareholder is deductible if LIS and commercial law requirements are met

The DGT confirms that the salary of a sole shareholder administrator is deductible if it is recorded, justified and charged to the relevant period, in accordance with commercial law.

In 6 key points

How it affects those involved

The deductibility of the sole shareholder administrator's salary is confirmed under specific conditions.

Lifecycle

2015-05-29PublishedPublished 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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