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V3104-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

Deductibility of remuneration for non-administrator senior functions

The consultant asks whether remuneration paid to a sole administrator for senior functions (other than their administrative role, which is free) is deductible under Corporate Tax. The DGT responds that such remuneration is deductible if it meets accounting registration, accrual, income-expense correlation, and justification requirements, and represents compensation for functions other than administration.

In 6 key points

How it affects those involved

Companies with sole administrators may deduct remuneration for senior roles, provided the conditions set by the DGT are met.

Lifecycle

2016-07-05PublishedPublished 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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