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V1799-16 ·22 April 2016 ·consulta-vinculante Medium impact
Tax

Remuneration of a managing partner for technical functions is deductible in Corporate Tax

An insurance broker queries whether the remuneration of a partner acting as administrator and technical director constitutes income from work or economic activity, and its deductibility. The DGT determines that such remuneration is deductible in Corporate Tax and that its classification for Personal Income Tax depends on registration under the self-employed regime.

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2016-04-22PublishedPublished 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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