The General Directorate of Taxes, in its recent binding consultation V0813-23, dated April 5, 2023, sets forth a new criteria for taxpayers under the impatriate regime, with respect to the taxation of long-term remuneration programs granted before moving to Spanish territory (Share Incentive Plans, Performance Shares¸ Stock Options, etc.). In the following, we will summarize… Continue reading Tax advisor: Change of criteria in the Spanish impatriate regime: employment income resulting from the shares granted to employees but generated prior to the transfer to Spanish territory is not subject to taxation in Spain