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V1847-24 ·2 August 2024 ·consulta-vinculante Medium impact
Tax

Remuneration of a working partner is deductible provided it aligns with market value

A query was raised regarding whether the salary of a partner who also serves as the sole administrator and performs management duties is deductible for Corporate Tax purposes. The DGT ruled that such remuneration is deductible if it is assessed at market value and meets the requirements for accounting registration, accrual, and substantiation.

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2024-08-02PublishedPublished 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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