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V3104-16 5 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · alta dirección

Deductibility of remuneration for non-administrator senior functions

The consultant asks whether remuneration paid to a sole administrator for senior functions (other than their administrative role, which is free) is deductible under Corporate Tax. The DGT responds that such remuneration is deductible if it meets accounting registration, accrual, income-expense correlation, and justification requirements, and represents compensation for functions other than administration.

The question raised

Cuestión planteada 1º) Si las retribuciones percibidas por ejercer las funciones de alta dirección serían deducibles a los efectos del Impuesto sobre Sociedades.

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