147868 20250130203339.0 sideral 114653 ART-2019-114653 spa García Gómez, Antonio José Universidad de Zaragoza (orcid)0000-0001-6314-0543 Sobre la deducibilidad de la retribución de los administradores sociales en el impuesto sobre sociedades 2019 Access copy available to the general public Unrestricted This 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. info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 4003 150 Universidad de Zaragoza Dpto. Derecho de la Empresa Área Dcho. Financiero y Tribu. 182 (2019), 74-113 Civitas, Rev. esp. derecho financ. Civitas. Revista española de derecho financiero 0210-8453 307324 http://zaguan.unizar.es/record/147868/files/texto_completo.pdf Versión publicada 1433022 http://zaguan.unizar.es/record/147868/files/texto_completo.jpg?subformat=icon icon Versión publicada https://legalteca.aranzadilaley.es/my-reader/LEGAR22_00000000_20190401000001820000?fileName=220585386.html&location=pi-2283&anchor=aR220585386&publicationDetailsItem=SystematicIndex Texto completo de la revista oai:zaguan.unizar.es:147868 articulos driver 2025-01-30-20:33:06 ARTICLE