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Working Partner: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2016–2024

Current position

Remuneration of partners in their capacity as workers is deductible for Corporate Tax (IS) purposes if valued at market value pursuant to Article 18 of Law 27/2014 (LIS). They must comply with accounting registration, accrual, and proper documentary justification. Likewise, they must not be classified as non-deductible expenses under other provisions of the law.

The DGT's position remains constant regarding the deductibility of expenses for services provided by working partners, always requiring market value and documentary justification. No changes in the deductibility criterion have been observed since 2016, although complementary aspects such as the nature of income for Personal Income Tax (IRPF) purposes and the exclusion of specific exemptions have been addressed.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2209-24 15 Oct 2024

Remuneration for a working partner is deductible if valued at market value

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio-trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1851-24 2 Aug 2024

Remuneration for working partners is deductible if valued at market rate

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V0259-21 16 Feb 2021

Exemption for foreign work cannot be claimed by cooperative worker members

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerosocio trabajadorcooperativa de trabajo asociadorendimientos del trabajorelación societaria LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V4821-16 10 Nov 2016

Earnings of a partner in a work cooperative considered as income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
sociedad cooperativa de trabajo asociadorendimientos del trabajoactividades económicasrégimen fiscal de las cooperativassocio trabajador LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 de Régimen Fiscal de las Cooperativas
Affects CompanyExpat · Non-residentIndividual

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