La retribución de los administradores tras la Sentencia del Tribunal Supremo de 26 de febrero de 2018
Verlag: Dykinson
ISBN: 978-84-1122-556-4, 978-84-1122-452-9
Datum der Publikation: 2022
Seiten: 255-290
Art: Buch-Kapitel
Zusammenfassung
For years, the remuneration of executive directors and its deductibility as an expense in companies has been the subject of debate in case law and doctrine due to the so-called “link theory”, which gradually died out following legislative reforms. The Supreme Court’s ruling has reopened a controversy that seemed to be over and that has been interpreted by the TEAC in a restrictive manner that is detrimental to the interests of taxpayers. However, there is another reading of the ruling that is more respectful of the spirit of the LSC that allows the deduction of executive directors’ remuneration in the LIS.