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V2536-17 9 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · gastos deducibles

Deductibility of remuneration to partners in corporate tax and classification of earnings in personal income tax

A query is raised regarding the taxation of a physical person providing administrative services to a company receiving a salary. The tax authority determines that these expenses are deductible in Corporate Tax and constitute earnings from work for the partner under Personal Income Tax.

The question raised

Cuestión planteada Cuál sería la tributación de la operación a los efectos del Impuesto sobre Sociedades y el Impuesto sobre la Renta de las Personas Físicas.

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