The remuneration and tributary regime applicable to administrators are subject to numerous controversies, most of which result from changes in the norms that regulate them, and the different interpretations generated before the legislative modifications. 

This document resolves some of the potential doubts associated with administrators’ remuneration. It explains the regulatory and legal background and summarises the most important aspects of the applicable remuneration and tax regime.  

Summary: 

1. Introduction 
2. Background 
3. Remuneration for administrators 
4. Taxation