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V2830-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Losses from purchasing shares above market value are tax-deductible

A company has enquired whether the accounting loss incurred when exercising a share option at a price higher than its market value should be included in the tax base. The DGT has ruled that such a loss is deductible and that any compensation received must be included as income.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of losses arising from the exercise of share options, confirming their deductibility against the tax base provided they meet specific criteria.

Lifecycle

2016-06-21PublishedPublished 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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