Company directors: application of the exemption relating to earned income received for work effectively carried out abroad Article 7.p) of the Spanish Personal Income Tax Act On 4 November 2021, the High Court of Justice of Catalonia issued an interesting ruling, which we will comment on briefly as, without doubt, it is a…
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…
