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A query is made regarding whether the remuneration of a partner-administrator based on a percentage of profits is deductible for Corporate Income Tax purposes. The DGT responds that it is deductible if accounting recognition, accrual, and market value rules are met, and that for Personal Income Tax purposes, it is considered earned income from employment.
Question raised 1) Whether the remuneration as an administrator would be tax-deductible for Corporate Income Tax purposes.
In Corporate Income Tax, remuneration to a partner for their position as administrator or as an employee is deductible if it complies with accounting recognition, justification, accrual, and is not a gift. These transactions between related parties must be valued at their normal market value. For Personal Income Tax, remuneration for the position of administrator constitutes earned income from employment. If the payment depends on profits approved by the General Meeting, it is attributed to the fiscal year in which it becomes due.
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