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V2118-22 ·6 October 2022 ·consulta-vinculante Medium impact
Tax

Expenses for Phantom Stock Option plans are deductible when remuneration becomes due

A query was raised regarding the deductibility of expenses related to a Phantom Stock Option incentive plan. The DGT ruled that these expenses are not deductible in the period they are recorded for accounting purposes, but rather when the employee becomes entitled to the remuneration following a liquidity event.

In 6 key points

Lifecycle

2022-10-06PublishedPublished 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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