The doctrine of the link and the tax deductibility of the remuneration paid to the social administrator. evolution of the jurisprudence of the third chamber on the issue

Abstract

Directors remuneration is subject to legal requirements under Commercial Law. Whether non- compliance with these requirements can lead to the non-deductibility of the remuneration for tax purposes has been the source of a long-standing controversy, which has been especially intense in the case of directors who are also managers in the day-to-day of the companies. This work reviews the origin of this controversy, the recent judgements of the Supreme Court which seems to pacify it, and the issues that can be deemed to be still opened in the tax treatment of the remuneration paid to directors.