ICONOS FINALES-TRAZADOS

Remuneration of professional partners

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The Tax Office will accept the agreed remuneration if it meets certain requirements...

Remuneration of professional partners

Partners in a company holding a percentage of the capital equal to or greater than 25% must assess their transactions with the company at market prices. And in the case of companies providing professional services, doubts may arise about what is considered market price .

That is why the Tax Office has established criteria that, if met, avoid discrepancies. Remember the requirements that the company and the partners themselves must meet so that the remuneration assigned to each of them is not questioned by the Tax Office:

  • Regarding the company, it is necessary that more than 75% of its income comes from the development of professional activities, that it has the appropriate material and human resources, and that the total remuneration of professional partners for providing services to the entity is not less than 75% of the previous accounting result.
  • As for the partners, their individual remuneration must not be less than 1. 5 times the average salary of the company's employees performing similar functions. And if there are no employees with similar functions, this remuneration cannot be less than five times the IPREM (in 2026, 42, 000 euros).

 

If you carry out a professional activity through a SA or SL, our advisors will inform you of the minimum remuneration that must be withdrawn to avoid disputes with the Tax Office.

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