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V5153-16 ·29 November 2016 ·consulta-vinculante Medium impact
FISCAL

Requirements for 30% reduction in stock option exercise gains

The company asks about applying a 30% reduction to gains from exercising stock options. The DGT confirms this is possible if the period between grant and exercise exceeds two years and the specified amount and frequency limits are met.

In 6 key points

How it affects those involved

The 30% reduction applies to gains from exercising stock options if the holding period exceeds two years and the prescribed thresholds for amount and frequency are met.

Lifecycle

2016-11-29PublishedPublished 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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