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V3796-15 1 December 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · gastos deducibles

Remuneration for technical management functions is deductible for Corporation Tax under certain conditions

A shareholder and sole director of an insurance agency has enquired whether the remuneration for their role as a director responsible for mediation is deductible. The DGT has ruled that such payments are deductible provided they meet the requirements of accounting registration, accrual, correlation, and justification, as these functions are distinct from their role as director.

The question raised

Question raised 1) Whether the remuneration received in the capacity of responsible mediation director would be tax-deductible expenses for Corporate Income Tax purposes.

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What is published here, applied to a company or a specific case. The first meeting is free.

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