The tax deductibility of the salaries paid to the Board of Directors’ members since tax year 2015, and the criterion of the TEAC.

In this article we make a deep analysis of the effects that can generate in the tax deductibility of the salaries received by the Board of Director’s members for their top management functions, and focusing on the fiscal years 2015 and following ones, when the new Corporate Income Tax Act came into force. In the article we also refer to the existing grounds to defend that the criterion of the TEAC is not correct, and to ensure the tax deductibilty of such expenses.