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V1764-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

No employment income if stock options are acquired at market value

An administrator acquires stock options from an international group by paying their market value. The query asks whether exercising them via cash settlement results in a capital gain without the obligation for tax withholding.

In 6 key points

Lifecycle

2024-07-17PublishedPublished 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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