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De nuevo sobre la fiscalidad de las indemnizaciones derivadas de la extinción de los contratos de alta dirección - Despacho de abogados Gómez-Acebo & Pombo
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De nuevo sobre la fiscalidad de las indemnizaciones derivadas de la extinción de los contratos de alta dirección

icon 13 de julio, 2017
La Audiencia Nacional ha vuelto a manifestarse sobre la fiscalidad que, a efectos del impuesto sobre la renta de las personas físicas, ha de otorgarse a las indemnizaciones por despido percibidas por el personal de alta dirección de las empresas, tema que en este caso ha resuelto según la interpretación que sobre la cuestión realizó el Tribunal Supremo en su Sentencia de 22 de abril del 2014.La Audiencia Nacional, en su Sentencia de 8 de marzo del 2017 (rec. n.º 242/2015) ha vuelto a pronunciarse sobre el tratamiento fiscal que ha de otorgarse a las indemnizaciones por despido percibidas por el personal de alta dirección de las empresas, aspecto este controvertido que, en los últimos años, ha motivado diferentes pronunciamientos, tanto judiciales como administrativos…

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De nuevo sobre la fiscalidad de las indemnizaciones derivadas de la extinción de los contratos de alta dirección

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