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V2406-21 23 August 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · operaciones vinculadas

Salaried partners with >25% share may be deductible if valued at market value

The DGT confirms that partner salaries in a limited liability company may be deductible under the Corporate Income Tax, provided accounting registration, accrual, documentary justification, and market value valuation are met.

The question raised

1. Si los dos socios que quedan podrían seguir teniendo una nómina por su trabajo, siendo el gasto deducible en el IS.

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