• Type: Publication series
  • Date: 12/6/2013

Spain – Case Considers Tax Deductibility of Stock Options 

KPMG in Spain reports that the Supreme Court (Tribunal Supremo) has issued a judgment regarding the tax deductibility, for Corporate Income Tax purposes, of the expenses incurred by a company as a result of “stock option” plans provided to employees. This judgment appears to place in jeopardy the tax deductibility of stock options plans for Corporate Income Tax purposes.

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Spain – Case Considers Tax Deductibility of Stock Options


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