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V1742-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Share issuance via stock options may be tax-exempt up to €12,000 annually

An employee of an American company asks whether stock option exercise gains are exempt up to €12,000. The DGT responds that the exemption applies if share delivery is in kind and certain remuneration policy, participation limits, and shareholding retention requirements are met.

In 6 key points

How it affects those involved

Employees receiving shares through stock options may benefit from a tax exemption on gains up to €12,000 annually if specific conditions are met.

Lifecycle

2015-06-02PublishedPublished 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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