Skip to content
V2399-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Remuneration for partner-employees is deductible if legal requirements are met

The query examines whether salaries paid to both managing and non-managing partners are deductible for Corporate Tax purposes. The DGT rules that they are deductible provided that commercial and labour conditions are met, alongside requirements for registration, accrual, and substantiation.

In 6 key points

Lifecycle

2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact