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The applicant inquired whether the variable remuneration of their CEO constitutes a profit share or an amount based on objectives. The DGT clarified that it cannot resolve commercial law matters and determined that directors' remuneration is deductible provided that the requirements for accounting entry, accrual, and substantiation are met, and that a potential breach of commercial law does not render such payments non-deductible liberalities.
This ruling confirms that the tax deductibility of directors' remuneration depends on meeting specific tax criteria (accrual, accounting, and substantiation) rather than strictly adhering to commercial law regulations, preventing such payments from being reclassified as non-deductible liberalities due to commercial irregularities.
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