New Case Law on the Deductibility of Directors’ Remuneration
The tax deductibility of the remuneration of directors and executives has been questioned by the Spanish tax authorities in those case where such remuneration does not comply with the statutory requirements under applicable company law. In particular, when the remuneration is paid to senior executives who are also members of the company’s board of directors.
This entry was posted on 9 April 2024 by Gustavo Yanes in Tax.