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V2464-21 ·29 September 2021 ·consulta-vinculante Medium impact
Tax

Grant of share purchase option for services taxed as employment income

A partner enquires about the tax treatment of a share purchase option granted for services rendered. The DGT determines that if the option arises from services generating employment income, the income is recognised at the time of exercising the option.

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2021-09-29PublishedPublished 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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