Webinar “Remuneration of Directors and Senior Management”
On June 16, Bové Montero y Asociados organized a webinar together with the Spanish Institute of Chartered Accountants. Within the “study at home” programme #FormateEnCasa, from the School of Auditing this session was held with the purpose of analysing the basic regulation of the remuneration of the directors from the perspective of Labour and Tax Law.
Yolanda Pueyo, Labour Manager at Bové Montero y Asociados, first analysed the nature of the labour relationship (or special senior management relationship) of the director or board member with labour functions in the company and their possible compatibility with the business relationship derived from their condition as director or board member.
Second, Berta García, Tax Advisor at Bové Montero y Asociados, dealt with the tax implications for corporation tax of the remuneration paid to directors, considering the nature of their employment or commercial relationship with the company and the commercial regulations of the Corporate Enterprises Act.