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V2743-14 13 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · operaciones vinculadas

Remuneration for partner-administrators for services other than management is deductible if legal requirements are met

A company sought clarification on whether remuneration paid to its partner-administrators for technical tasks (distinct from management duties) is deductible for Corporate Tax purposes. The DGT ruled that such payments are deductible, provided they align with market value and comply with accrual, accounting, and substantiation requirements.

The question raised

Whether the expense corresponding to remuneration for work, distinct from that of administration, is considered a deductible expense for Corporate Income Tax purposes.

The DGT's ruling

Remuneration for functions other than administration is deductible if it corresponds to the consideration for services rendered, is valued at market value pursuant to Article 16 of the TRLIS, and complies with accounting recognition, accrual, correlation of income and expenses, and documentary justification. Regarding remuneration for the position of administrator, this is deductible provided that the remuneration system complies with Article 217 of the TRLSC and does not exceed the amount established by the General Meeting.

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