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V2780-14 ·15 October 2014 ·consulta-vinculante Medium impact
Tax

The 40% reduction cannot be applied to income from stock options if they are granted annually

A worker inquired whether she could apply the 40% reduction to income derived from the exercise of stock options. The DGT responds that this is not possible if the granting of said options occurs on an annual basis.

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2014-10-15PublishedPublished 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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