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V2825-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Salary of a working partner is deductible for Corporate Tax if it aligns with market value

A query was raised regarding whether the salary of a working partner in a civil society is deductible, regardless of their Social Security regime. The DGT ruled that it is deductible provided it meets accounting, accrual, and market value requirements.

In 6 key points

How it affects those involved

This ruling clarifies the tax deductibility of partner remuneration in civil societies, emphasizing the necessity of market-rate valuation and proper accounting procedures to avoid tax adjustments.

Lifecycle

2016-06-21PublishedPublished 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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