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V2472-16 ·7 June 2016 ·consulta-vinculante Medium impact
FISCAL

30% tax reduction available for stock options exercise if conditions met

The query asks whether gains from exercising stock options can benefit from the 30% reduction provided in the Personal Income Tax Law. The DGT confirms that this reduction applies as long as the conditions set out in the law are met.

In 6 key points

How it affects those involved

Taxpayers exercising stock options may qualify for a 30% reduction in their income tax liability if the legal conditions are satisfied.

Lifecycle

2016-06-07PublishedPublished 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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