Skip to content
V0302-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Three-year period for exempt shares starts from date of delivery

The consultant asks when the three-year maintenance period for titles to apply exemption in the delivery of shares to employees begins. The DGT responds that this period starts from the date of delivery of the shares or participations.

In 6 key points

Lifecycle

2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact