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A civil society company has enquired whether it can deduct remuneration paid to its partners for personal services rendered. The DGT has ruled that, upon becoming subject to Corporate Tax, such expenses are deductible provided that the requirements for accounting entry, accrual, and substantiation are satisfied.
Question raised: Whether it is possible, under the new legal scenario, as is customary in public limited companies/limited liability companies, to deduct the remuneration of each partner for personal work performed in the civil society.
Expenses for remuneration of partners for work performed are tax-deductible in Corporate Income Tax provided they meet the conditions of accounting registration, accrual-based imputation, and documentary justification. These expenses must constitute consideration for functions other than those of an administrator and must not be considered donations or gratuities.
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