Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquiry asks whether remuneration paid to managing partners for auxiliary or warehouse tasks is deductible for Corporate Tax purposes. The DGT rules that it is deductible provided the requirements of registration, accrual, correlation, and justification are met, and provided it is valued at normal market rate.
Cuestión planteada 1º) Si la retribución de los socios administradores que ejercen las tareas de auxiliares administrativos, comerciales y almaceneros, que no desempeñan labores de dirección, y cuya retribución no ha sido acordada en junta general de socios, se considera deducible a efectos del Impuesto sobre Sociedades. Asimismo, ¿qué ocurriría si se les designase para el ejercicio de labores de dirección por períodos anuales a cada uno de ellos?
El gasto por tareas profesionales o productivas (administrativas, comerciales, almacén) es deducible si cumple los requisitos de inscripción contable, devengo, correlación de ingresos y gastos y justificación documental, valorándose a valor normal de mercado. La retribución del cargo de administrador es deducible si el sistema de retribución estatutario se adecua a la Ley de Sociedades de Capital y no supera la cantidad aprobada por la Junta General. Las retribuciones por funciones de administración y gerencia se consideran rendimientos del trabajo en el IRPF.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.