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V1766-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

No employment income if stock options are transferable and acquired at market value

A company has requested a ruling regarding the taxation of the granting and exercise of group stock options for its executives. The DGT has ruled that if the options are transferable and paid at market value, no employment income arises at the time of granting.

In 6 key points

How it affects those involved

This ruling clarifies that stock options do not constitute taxable employment income at the granting stage, provided they are transferable and acquired at market value, potentially shifting the tax burden to capital gains upon disposal.

Lifecycle

2016-04-21PublishedPublished 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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