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A Spanish subsidiary seeks clarification on whether it can deduct expenses arising from the granting of parent company share options to its employees, given that the parent company bears the cost without compensation. The DGT rules that the expense is deductible in the tax year in which the actual delivery of the shares takes place.
This ruling clarifies the timing of tax deductibility for share-based compensation involving parent companies, confirming that the deduction occurs upon the effective delivery of shares rather than at the time of granting options.
The tax team reviews your specific situation.
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