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V0740-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

Stock options received as remuneration are taxed as income from economic activities in kind

A professional receives the right to purchase shares from a client at a price below market value as payment for their services. The DGT determines that this constitutes income from an economic activity in kind.

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2021-03-29PublishedPublished 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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