Aspectos jurídicos y tributarios de la remuneración de los administradores

Identifier:  TDX:2760

Handle: https://hdl.handle.net/20.500.11797/TDX2760

Authors:  Pedreño López, Carlos

Abstract:
The capital companies are managed and represented by other people (physical and legal) who provide their services, that is, the administrators. In return they receive a remuneration that directly affects the economic situation of the same. However, knowing the functioning and obligations of the governing bodies of the company, the qualification of the legal society-administrator relationship in order to settle their functions and the determination of the remuneration systems, with or without statutory reserve, will mean an improvement of the Profitability and sustainability of companies and, consequently, to provide them with greater transparency and confidence. From the fiscal point of view, the remuneration of the administrators affects the deductibility of that expense in the IS for the payer and in the income of that income in the IRPF for the one that receives it. It is even important to appreciate the status of an employer or professional for VAT purposes. In addition, studying the tax benefits of holding shares in companies in the IP and ISD will favor business continuity and its transmission.