Actualidad Legal
On the withdrawal as a cause of termination of the senior management employment relationship. About their new tax treatment
Daniel Álvarez de Blas
Mon, 02/12/2019
The Spanish Tax Agency, in its fixation of treating us as modern serfs, vassals of the 21st century, has encountered a new disgust after the fall of one of its traditional bastions; the one established in the doctrine of the Administrative Litigation Chamber of the Supreme Court, according to which the compensation paid to a senior manager, due to the termination of his contract due to the employer's withdrawal, was irremissibly subject to the Income Tax of the Physical persons.