La consideración de operaciones vinculadas y su sometimiento a valoración de mercado de determinadas retribuciones obtenidas por los administradores de entidades mercantiles: RTEAC de 24 de septiembre de 2024, rg. 1354/2023

Abstract

The administrative doctrine of the Central Economic-Administrative Court after the Resolution on unification of criteria of September  24, 2024 and the previous one of March 20, 2024, establishes that, in those cases in which a natural person holds the  position of director of a company and, in turn, is appointed by the latter as its natural person representative in the administrative  body of a third party, we would be faced with a double link, with different legal natures and valuation regimes.