Skip to content
Back to index
V1441-15 8 May 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · gastos deducibles

Salaried partner remuneration deductible under certain conditions

The DGT confirms that payments to partners for work other than administrative duties are deductible if accounting registration, accrual, correlation, and market value justification requirements are met.

The question raised

1) Whether the remuneration received by the partners can be considered a deductible expense in Corporate Income Tax.

The DGT's ruling

Expenses for partner remuneration for work performed are deductible if they meet the conditions of accounting registration, accrual basis, correlation of income and expenses, and documentary justification. Such expenses must be consideration for functions other than those of an administrator. Given the existence of a related-party relationship, the valuation of these operations must be carried out at their normal market value.

Book your free first meeting