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V2723-17 ·24 October 2017 ·consulta-vinculante Medium impact
Tax

The difference between the sale price of shares and their market value may constitute employment income

An employee sold shares to their bank through a call option linked to their employment relationship. The taxpayer is inquiring whether the excess of the sale price over the market value constitutes a benefit in kind.

In 6 key points

Lifecycle

2017-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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