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Reminder on the right to shareholder dividend distribution
During 2023, jurisprudence was established regarding the shareholder's right to dividends, which we find it convenient to review, considering the current dates and the proximity of the approval of the natural exercise by many companies. The shareholder's right to [...]
Modifications to Social Security Contribution Bases
We inform you about the latest updates regarding Spanish Social Security contribution bases, as published in Order PJC/281/2024, dated March 27th, which amends Order PJC/51/2024, dated January 29th, through which the legal rules for Social Security contributions, unemployment, protection [...]
The Supreme Court affirms the deductibility of administrators’ remuneration
The Supreme Court issued a new ruling on March 13, 2024, regarding the deduction of administrators' compensation in the Corporate Income Tax (IS), in a case where the bylaws did not establish a remunerated nature of the position, a [...]