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V0008-24 ·12 February 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying 12,000 euro exemption for share issuance to active employees

A Spanish subsidiary asked whether the distribution of parent company shares to active employees could be exempt from income tax. The DGT confirms that such exemption may apply if equality of conditions, maximum 5% participation and retention of shares for three years are met.

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2024-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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