spaGarcía Gómez, Antonio JoséSobre la deducibilidad de la retribución de los administradores sociales en el impuesto sobre sociedadesART-2019-114653This paper addresses the most controversial issues on the corporations tax regime on directors, CEOs and officers compensation. The work presents both the jurisprudential background on the subject and the 2014 legal reforms (Capital Companies Act and Corporate Tax Law). The traditional problems are also reviewed in the light of the administrative doctrine and the most recent court decisions.2019http://zaguan.unizar.es/record/147868http://zaguan.unizar.es/record/147868oai:zaguan.unizar.es:147868Civitas. Revista española de derecho financiero 182 (2019), 74-113All rights reservedhttp://www.europeana.eu/rights/rr-f/info:eu-repo/semantics/openAccess