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Tag: compensation

Tax Advisor: Compensations granted to directors in Corporate Income Tax cannot be considered as acts of generosity and the theory of the link does not apply to them

In a ruling, the Supreme Court rejects the debate on the deductibility of compensation to directors based on concepts such as liberality and expenses contrary to the legal system, as long as such compensation is duly registered and the rendering of services is not in question. In addition, the court emphasizes its rejection of the… Continue reading Tax Advisor: Compensations granted to directors in Corporate Income Tax cannot be considered as acts of generosity and the theory of the link does not apply to them

Tax advisor: Compensation awarded to a senior executive due to an unfair dismissal

In relation to the possible application of the personal income tax (IRPF) exemption to severance compensation received by senior executives, the Supreme Court established in a ruling of November 5, 2019 a new interpretative criterion. In cases of termination of the senior management contract due to the employer’s retirement, the labor legislation recognized the right… Continue reading Tax advisor: Compensation awarded to a senior executive due to an unfair dismissal