The Supreme Court, in its ruling number 1092/2023, dated July 25, ECLI:ES:TS:2023:3589, has established as case law the following: 1) It is feasible to apply the reduction for irregular income as established in article 18.2 of the Personal Income Tax Law (LIRPF) to compensation received by senior executives who also hold the position of corporate… Continue reading Tax Advisor: The Supreme Court allows the deduction in the Personal Income Tax of the severance pay of senior managers who are administrators
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Tag: Dismissal
General Meeting of Shareholders: Power to dismiss the corporate director
The Resolution of the Provincial Court of Barcelona, dated January 10, 2023, case number 6/2023 (ECLI:ES:APB:2023:212), analyzed the approval of a social action for liability directed at the directors appointed by the minority group. The Barcelona Court concluded that the challenged social agreement constituted an abuse, as its main objective was not so much to… Continue reading General Meeting of Shareholders: Power to dismiss the corporate director