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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Share issuance via RSUs considered as non-cash income with account income included
V1004-26
Acquisition value of shares received is market value at delivery date
V0207-26
The restriction on share delivery by professional category prevents the application of the 12,000 euro exemption
V1992-25
Three-year period for exempt shares starts from date of delivery
V0302-25
Exemption of 12,000 euros for share issuance requires equal conditions for all workers
V2032-24
Scrip dividends via fully paid-up bonus shares do not meet SOCIMI profit distribution requirements
V1576-24
Loss of exemption for share delivery if shares not held for three years
V1133-24
The €12,000 exemption does not apply if the share scheme excludes the management team
V0969-24
Share issuance to employees may be exempt from income tax up to €12,000 annually if conditions are met
V0667-24
Possibility of applying 12,000 euro exemption for share issuance to active employees
V0008-24
Staff costs arising from the delivery of parent company shares are deductible in the year of delivery
V2370-23
Share distribution exemption requires identical terms for all workers
V0221-23
Transferring shares in satisfaction of a debt generates a capital gain or loss
V1794-22
Possibility of applying 12,000 euro exemption for share issuance to subsidiaries' employees
V1344-22
Application of the €12,000 exemption for share awards and additional shares
V0107-22
Exemption for share awards does not apply if the offer is limited to employees in specific roles
V2643-21
The €12,000 share award exemption does not apply if the offer is limited to specific roles or responsibilities
V2302-21
Share exemption requires three-year holding period with no exceptions for sales
V2028-21
The delivery of treasury shares as a dividend is taxed as income from movable capital
V1650-21
Issuance of fully paid bonus shares does not constitute income and preserves the original shares' holding period
V0078-21
Expenses for the delivery of parent company shares to subsidiary employees are deductible in the year of delivery
V3529-20
Exemption on share delivery lost if not held for three years, even in cases of forced sale
V2480-20
Share delivery as variable remuneration must be valued at market value on the date of receipt
V2113-20
Dividends from issued shares in reward programmes exempt from withholding and account entry
V1809-20
Exemption of €12,000 for share giveaways to workers in a group of companies
V3171-19
The delivery of shares to employees without meeting general offer requirements is taxed as employment income
V3080-19
Requisitos para la reducción del 30% en rendimientos por opciones de compra de acciones y entrega de acciones gratuitas
V1486-19
The granting of shares for work performed abroad may be taxed in both Spain and Poland
V3139-17
Exemption of 12,000 euros not applicable if share award not offered to all workers
V2249-17
Share issuance to employees may be subject to IRPF retention if exemption conditions are not met
V4357-16
Spain may tax share dividend income proportionally to days worked in Spain
V2369-16
Share exchange with parent company does not breach three-year holding requirement for IRPF exemption
V1222-16
30% reduction not applicable without two-year generation period
V2317-15
The delivery of shares and the exercise of stock options are considered employment income and may qualify for the 30% reduction under certain requirements
V1996-15
Share issuance via stock options may be tax-exempt up to €12,000 annually
V1742-15
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