La retribución de los administradores después de las sentencias Mahou

Abstract

The case law and jurisprudence rising from the Supreme Court resolutions with regard to requirements for directors’ remuneration to be considered as a deductible expense for Corporate Income Tax purposes is not equally applicable in other taxes. Besides, this jurisprudence has been adopted as a unique criterion and has not been enough clarified. This will probably result in more conflicts between the Tax Administration and taxpayers.