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V1355-19 ·10 June 2019 ·consulta-vinculante Medium impact
FISCAL

Cash settlements from early exercise of share options considered full earnings from employment

The DGT addresses the tax treatment of cash payments to employees upon early exercise of share option plans, stating that such amounts constitute full earnings from employment and examines the possible application of the irregularity reduction.

In 6 key points

Lifecycle

2019-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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