There are already several rulings from the Supreme Court that have determined that non-compliance with commercial regulations regarding the remuneration of directors cannot necessarily lead to losing the right to deduct an accounted, accredited, and remunerative expense for onerous services effectively rendered, nor justify the consideration of the expense as a non-deductible gratuity, nor attribute to them the condition of expenses contrary to the legal system.
In this line, the TEAC has also made public, already establishing a change in criteria, now expressly recognized, two recent resolutions adhering to all this doctrine in cases where there is remuneration for the functions of administration and senior management and in which, furthermore, the statutory provision requirement is not met. However, it introduces an important nuance, clarifying that, as the aforementioned people are both, at the same time, directors of the entity and senior executives of the same, if it were determined that they received remuneration strictly for their condition as directors (commercial relationship), differentiating it from the remuneration received for the performance of executive functions (high management employment relationship), the non-deductibility of the amounts related to their strict condition as director/administrator of the entity could have been determined, in accordance with the requirement for strict compliance with commercial regulations.
Being this a matter always subject to important nuances, which we trust will be resolved by the pending rulings, a path toward a loss of rigidity in the criteria is increasingly being seen.
At addwill, we offer experience and specialization in this field to help affected companies in analyzing their situation and procedures. We are available for personalized advice through the phone +34 934 875 200, email comunicacio@addwill.eu, or by clicking here.