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V3771-15 30 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · gastos deducibles

Remuneration to a partner for tasks other than administration is deductible for Corporate Income Tax purposes under certain conditions

A query is made regarding whether remuneration to a partner-administrator for their work as a driver is deductible and its tax nature. The DGT responds that it is deductible if legal requirements are met and that, for Personal Income Tax purposes, it is considered income from employment.

The question raised

Question posed 1) Whether the relationship maintained by the partner-administrator with the company would be an employment or an economic relationship.

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