Tag: shares

The Spanish Supreme Court establishes that, in order to apply the reduction for the donation of shares in a family business under the Inheritance and Gift Tax, the moment of the donation must be considered to determine whether the recipient meets the requirement of performing remunerated management functions

The Spanish Supreme Court establishes that, in order to apply the reduction for the donation of shares in a family business under the Inheritance and Gift Tax, the moment of the donation must be considered to determine whether the recipient meets the requirement of performing remunerated management functions.

Tax advisor: Taxation on the delivery of shares or stock in emerging companies

As from January 1st, 2023, the regulation of the taxation of the income from work in kind arising from the delivery of shares or participations of emerging companies is established. As from this date, the main new features are as follows: – Exemption: the delivery of shares or participations to active employees of an emerging… Continue reading Tax advisor: Taxation on the delivery of shares or stock in emerging companies