In this video, Jesús Raya Zamora addresses one of the most relevant and closely monitored topics by the Spanish Tax Agency in the business world: the remuneration of shareholders and directors, and its proper management from both corporate and tax perspectives.
He explains that it’s not just about how much is paid, but how that remuneration is structured legally, fiscally, and in accounting terms. It must be included on the payroll and is taxed either as employment income or as professional income, depending on the relationship with the company.
Whether this remuneration is deductible for Corporate Tax purposes depends on several factors: the type of role, whether it is included in the company’s bylaws, the existence of an actual employment relationship, and compliance with the legal requirements.
At MDG, we help companies properly structure this aspect, optimizing the tax burden, ensuring full compliance with current regulations, and minimizing risks in the event of potential inspections.