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A construction company inquires whether the salaries of its managing partners are deductible, given that the bylaws state that the position of administrator is unpaid. The DGT responds that they are deductible if they constitute remuneration for effective work and not for the position of administrator, complying with accounting and market valuation requirements.
Question posed: Whether the salaries attributed to the partners would be tax deductible and the means of justification thereof.
Expenses for partner remuneration for the exercise of their labor activities are deductible provided they meet the conditions of accounting registration, accrual-based imputation, correlation with income, and documentary justification. Furthermore, their valuation must adjust to the normal market value pursuant to Article 18 of the LIS. The reality of the operation must be proven through any means of evidence admitted in law.
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