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V1960-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares granted free of charge is their market value on the date of delivery

An employee inquires about the acquisition value of shares received free of charge from their company for future sales. The DGT rules that the value shall be the normal market value at the time of delivery, regardless of whether they were taxed as benefits in kind or were exempt.

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2018-07-02PublishedPublished 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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