{"id":10129,"date":"2020-05-28T19:19:00","date_gmt":"2020-05-28T17:19:00","guid":{"rendered":"https:\/\/www.maiolegal.com\/el-tribunal-supremo-da-la-razon-a-maio-legal\/"},"modified":"2020-09-16T11:28:21","modified_gmt":"2020-09-16T09:28:21","slug":"el-tribunal-supremo-da-la-razon-a-maio-legal","status":"publish","type":"post","link":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/","title":{"rendered":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal"},"content":{"rendered":"<p>[et_pb_section][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text]<\/p>\n<p>Hoy el diario <a href=\"https:\/\/www.eleconomista.es\/legislacion\/noticias\/10569840\/05\/20\/El-Tribunal-Supremo-frena-a-Hacienda-en-su-persecucion-a-los-socios-ejecutivos-por-sus-dietas.html\">el Economista<\/a> publica una nueva victoria de nuestro socio fiscalista de la oficina de Vigo, Javier Gomez Taboada, en el Tribunal Supremo.<\/p>\n<p>En este caso, la Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.<\/p>\n<p>El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text] Hoy el diario el Economista publica una nueva victoria de nuestro socio fiscalista de la oficina de Vigo, Javier Gomez Taboada, en el Tribunal Supremo. En este caso, la Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8618,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"<p>[et_pb_section][et_pb_row][et_pb_column type=\"4_4\"][et_pb_text]<\/p><p>Hoy el diario <a href=\"https:\/\/www.eleconomista.es\/legislacion\/noticias\/10569840\/05\/20\/El-Tribunal-Supremo-frena-a-Hacienda-en-su-persecucion-a-los-socios-ejecutivos-por-sus-dietas.html\">el Economista<\/a> publica una nueva victoria de nuestro socio fiscalista de la oficina de Vigo, Javier Gomez Taboada, en el Tribunal Supremo.<\/p><p>En este caso, la Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.<\/p><p>El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.<\/p><p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[178],"tags":[],"class_list":["post-10129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal<\/title>\n<meta name=\"description\" content=\"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal\" \/>\n<meta property=\"og:description\" content=\"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/\" \/>\n<meta property=\"og:site_name\" content=\"MAIO Legal\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-28T17:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-16T09:28:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"maiolegal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"maiolegal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/\"},\"author\":{\"name\":\"maiolegal\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/#\\\/schema\\\/person\\\/164f66cf5964d8094bfed77cf91abcaf\"},\"headline\":\"El Tribunal Supremo da la raz\u00f3n a MAIO Legal\",\"datePublished\":\"2020-05-28T17:19:00+00:00\",\"dateModified\":\"2020-09-16T09:28:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/\"},\"wordCount\":137,\"image\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.maiolegal.com\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Javier-Gomez-Taboada.jpg\",\"articleSection\":[\"Novedades\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/\",\"url\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/\",\"name\":\"El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.maiolegal.com\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Javier-Gomez-Taboada.jpg\",\"datePublished\":\"2020-05-28T17:19:00+00:00\",\"dateModified\":\"2020-09-16T09:28:21+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/#\\\/schema\\\/person\\\/164f66cf5964d8094bfed77cf91abcaf\"},\"description\":\"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.maiolegal.com\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Javier-Gomez-Taboada.jpg\",\"contentUrl\":\"https:\\\/\\\/www.maiolegal.com\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Javier-Gomez-Taboada.jpg\",\"width\":800,\"height\":800},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/el-tribunal-supremo-da-la-razon-a-maio-legal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El Tribunal Supremo da la raz\u00f3n a MAIO Legal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/\",\"name\":\"MAIO Legal\",\"description\":\"Asesoramiento legal y tributario\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/#\\\/schema\\\/person\\\/164f66cf5964d8094bfed77cf91abcaf\",\"name\":\"maiolegal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g\",\"caption\":\"maiolegal\"},\"url\":\"https:\\\/\\\/www.maiolegal.com\\\/en\\\/author\\\/maiolegal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal","description":"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/","og_locale":"en_US","og_type":"article","og_title":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal","og_description":"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.","og_url":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/","og_site_name":"MAIO Legal","article_published_time":"2020-05-28T17:19:00+00:00","article_modified_time":"2020-09-16T09:28:21+00:00","og_image":[{"width":800,"height":800,"url":"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg","type":"image\/jpeg"}],"author":"maiolegal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"maiolegal","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#article","isPartOf":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/"},"author":{"name":"maiolegal","@id":"https:\/\/www.maiolegal.com\/en\/#\/schema\/person\/164f66cf5964d8094bfed77cf91abcaf"},"headline":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal","datePublished":"2020-05-28T17:19:00+00:00","dateModified":"2020-09-16T09:28:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/"},"wordCount":137,"image":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg","articleSection":["Novedades"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/","url":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/","name":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal - MAIO Legal","isPartOf":{"@id":"https:\/\/www.maiolegal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#primaryimage"},"image":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg","datePublished":"2020-05-28T17:19:00+00:00","dateModified":"2020-09-16T09:28:21+00:00","author":{"@id":"https:\/\/www.maiolegal.com\/en\/#\/schema\/person\/164f66cf5964d8094bfed77cf91abcaf"},"description":"La Sentencia manifiesta que la Agencia Tributaria no debe confundirse las personalidades de pagador y perceptor en el caso de las dietas de los socios o administradores de las empresas que realizan, adem\u00e1s, labores ejecutivas.El Tribunal establece que estos directivos no est\u00e1n obligados a justificar sus gastos para acceder a la exenci\u00f3n prevista en la normativa para estas retribuciones. El fallo recuerda que es la empresa la que debe acreditarlas.","breadcrumb":{"@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#primaryimage","url":"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg","contentUrl":"https:\/\/www.maiolegal.com\/wp-content\/uploads\/2020\/06\/Javier-Gomez-Taboada.jpg","width":800,"height":800},{"@type":"BreadcrumbList","@id":"https:\/\/www.maiolegal.com\/en\/el-tribunal-supremo-da-la-razon-a-maio-legal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.maiolegal.com\/en\/"},{"@type":"ListItem","position":2,"name":"El Tribunal Supremo da la raz\u00f3n a MAIO Legal"}]},{"@type":"WebSite","@id":"https:\/\/www.maiolegal.com\/en\/#website","url":"https:\/\/www.maiolegal.com\/en\/","name":"MAIO Legal","description":"Asesoramiento legal y tributario","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.maiolegal.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.maiolegal.com\/en\/#\/schema\/person\/164f66cf5964d8094bfed77cf91abcaf","name":"maiolegal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bc55e3c6304684e0cc8123f235e967ea32b210076c987c0fa3ff4ca3abe88355?s=96&d=mm&r=g","caption":"maiolegal"},"url":"https:\/\/www.maiolegal.com\/en\/author\/maiolegal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/posts\/10129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/comments?post=10129"}],"version-history":[{"count":3,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/posts\/10129\/revisions"}],"predecessor-version":[{"id":10144,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/posts\/10129\/revisions\/10144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/media\/8618"}],"wp:attachment":[{"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/media?parent=10129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/categories?post=10129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.maiolegal.com\/en\/wp-json\/wp\/v2\/tags?post=10129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}