Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The query asks whether employees can apply the 30% reduction on dividends from share purchase options granted before 2015. The DGT confirms that the reduction is applicable under the conditions set out in article 18.2 of the LIRPF.
Cuestión planteada Teniendo en cuenta las modificaciones introducidas en la Ley del IRPF por la Ley 26/2014, de 27 de noviembre, si es posible aplicar la reducción del 30 por ciento regulada en el artículo 18.2 de la Ley del IRPF sobre los rendimientos del trabajo que se deriven del ejercicio, por parte de los empleados de la consultante, de las opciones sobre acciones concedidas a los mismos con anterioridad a 1 de enero de 2015 por la matriz estadounidense.
Los rendimientos derivados del ejercicio de opciones concedidas anualmente antes de 2015 pueden aplicar la reducción del 30% si tienen un periodo de generación superior a dos años. Para ello, el contribuyente no debe haber aplicado dicha reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores. La reducción está limitada a un importe de 300.000 euros anuales.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.