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V1986-16 9 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · rendimientos de actividades económicas

Tax treatment of remuneration to the partner and the deductibility of expenses in the company

The DGT states that if a society provides professional services and the manager is under the self-employed regime, the fees are income from economic activity.

The question raised

Question raised Pursuant to the tax reform approved in Law 26/2014, specifically by the new wording of Article 27 LIRPF regarding the income obtained by partners of companies:

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