19 June, 2012

Director’s Fees: Time to Take into Account the New Spanish Tax Authorities Criterion

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In a recent answer issued by the Spanish General Directorate of Taxes (Dirección General de Tributos- DGT) to a consultation made by a taxpayer, this entity has resolved on the specific requirements that need to be complied with in order to deduct Directors’ fees from the Corporation tax result.

Spanish taxpayers can file written consultations to the DGT, an entity depending from the Ministry of Finance, in order to clarify the tax authority’s interpretation of their concrete case.


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