Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company has requested clarification on whether the remuneration paid to its sole director for management and senior executive functions is deductible for Corporate Tax purposes. The Directorate-General for Taxes (DGT) has ruled that such payments are deductible, provided they meet the requirements for accounting registration, accrual, and substantiation, and that the total remuneration does not exceed the amount established by the General Meeting.
Cuestión planteada 1) Si las remuneraciones satisfechas a la persona física J por sus funciones de administración y de alta dirección y gerencia de la sociedad consultante, constituirían gasto fiscalmente deducible en el Impuesto sobre Sociedades de esta última, a la vista de la redacción de los estatutos sociales.
La relación del administrador con la sociedad es de naturaleza mercantil, por lo que la labor de alta dirección queda absorbida por la de administrador. El gasto es deducible en el Impuesto sobre Sociedades si el sumatorio de las retribuciones por ambas funciones no supera la cuantía fijada anualmente por la Junta General. En el IRPF, estas cantidades tributan como rendimientos del trabajo, independientemente de su naturaleza mercantil.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.