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V0107-22 ·24 January 2022 ·consulta-vinculante Medium impact
Tax

Application of the €12,000 exemption for share awards and additional shares

A company has requested a ruling on whether the delivery of initial shares and 'additional shares' arising from a remuneration plan can qualify for the Income Tax (IRPF) exemption. The Directorate General for Taxes (DGT) responds that both deliveries may be exempt provided that the legal requirements are met.

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2022-01-24PublishedPublished 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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