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V3384-16 18 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedad civil con objeto mercantil

Partner remuneration in civil societies depends on tax regime

The nature of payments to partners working as self-employed in a civil society and their deductibility are addressed. The DGT clarifies that if a civil society has a commercial purpose and legal personality, it is subject to Corporate Income Tax, altering the treatment of such payments.

The question raised

What is the tax treatment of the remuneration received by partners for work performed as employees?

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