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V2536-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Deductibility of remuneration to partners in corporate tax and classification of earnings in personal income tax

A query is raised regarding the taxation of a physical person providing administrative services to a company receiving a salary. The tax authority determines that these expenses are deductible in Corporate Tax and constitute earnings from work for the partner under Personal Income Tax.

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2017-10-09PublishedPublished 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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