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V0812-26 ·13 April 2026 ·consulta-vinculante Medium impact
Tax

Cash-out of a long-term incentive plan deductible in the year provision is made

A company asks whether long-term incentive payments, payable in cash following a change of control, are deductible in the year of settlement. The DGT responds that the expense is deductible in the period when the provision is made or when the expense is incurred, as provided in Article 14 of the LIS.

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2026-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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