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A query was raised regarding the deductibility of remuneration paid to a managing partner in Corporate Tax and its classification for Personal Income Tax purposes. The DGT ruled that payments for professional services distinct from management duties are deductible for the company and may be classified as income from economic activities for the partner, provided certain requirements are met.
Question raised Various issues are raised regarding the remuneration of the managing partner for the purposes of both Personal Income Tax and Corporate Income Tax.
In Corporate Income Tax, expenses for remuneration to a partner for professional services are deductible if they comply with accounting recognition, accrual, the correlation of income and expenses, and documentary justification. For Personal Income Tax, remuneration for management functions constitutes employment income, whereas remuneration for professional services may constitute income from economic activities if the activity is listed in the Second Section of the IAE and the partner is under the self-employed regime or a mutual insurance scheme. These transactions between related parties must be valued at their normal market value.
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