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V0439-14 ·18 February 2014 ·consulta-vinculante Medium impact
Tax

Manager remuneration classified as income from work; deductibility depends on market value assessment

The DGT determines that payments to a shareholder for services as board president are income from work, and if the position is free under the statutes, the payment is a non-deductible expense due to being a liberalisation.

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2014-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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