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V4357-16 ·11 October 2016 ·consulta-vinculante Medium impact
FISCAL

Share issuance to employees may be subject to IRPF retention if exemption conditions are not met

A company asks whether IRPF retention is due on share issuance to employees carried out in March 2016. The DGT responds that, as the exemption conditions are not met, the company must carry out the corresponding retention.

In 6 key points

Lifecycle

2016-10-11PublishedPublished 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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