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V2113-20 ·24 June 2020 ·consulta-vinculante Medium impact
Tax

Share delivery as variable remuneration must be valued at market value on the date of receipt

A query was raised regarding how to value the portion of variable remuneration paid through the delivery of company shares. The DGT ruled that these shares constitute benefits in kind and must be valued at their market value on the date they are received.

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2020-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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