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V0982-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

40% reduction on stock option income unavailable if annual granting is possible

A taxpayer inquired whether the 40% reduction could be applied to income from stock options exercised in 2011. The DGT ruled that this is not possible because the employee had the possibility of receiving options on an annual basis.

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2014-04-07PublishedPublished 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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