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V2070-17 ·2 August 2017 ·consulta-vinculante Medium impact
FISCAL

Work performance from share options becomes due upon exercise of option right

The DGT clarifies that income from free share options is due when the beneficiary exercises their option right.

In 6 key points

How it affects those involved

The due date for income from share options is determined by the exercise of the option right.

Lifecycle

2017-08-02PublishedPublished 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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