Introduction
Direct employees
Can receive NSO?
✅ Yes!
General taxation
Exercise: The stock options are taxed at the time of exercise, as salary income.
Sale: The sale price minus the price paid for the shares (and the amount already taxed at exercise), will be taxed as “savings” income.
General tax, reporting & legal paperwork difficulty score
🤯 🤯
Tax advantages
There are two tax advantages available if certain conditions are met. Award documentation to be adapted to take some of these benefits into account.
The employee could save up to 30% of spread, or even EUR 50,000 on taxes at the time of exercise if certain conditions are met (incl. company qualifies as a Spanish startup under the new Startup law).
EoR employees
Can receive NSO?
✅ Yes!
General taxation
Exercise: The stock options are taxed at the time of exercise, as salary income.
Sale: The sale price minus the price paid for the shares (and the amount already taxed at exercise), will be taxed as “savings” income.
General tax, reporting & legal paperwork difficulty score
🤯
Tax advantages
30% reduction of the spread amount can be considered if certain conditions are met. Award documentation to be adapted to take this benefit into account.
Contractors
Can receive NSO?
✅ Yes!
General taxation
Exercise: The stock options are taxed at the time of exercise, as salary income.
Sale: The sale price minus the price paid for the shares (and the amount already taxed at exercise), will be taxed as “savings” income.
General tax, reporting & legal paperwork difficulty score
🤯 🤯
Tax advantages
30% reduction of the spread amount can be considered if certain conditions are met. Award documentation to be adapted to take this benefit into account.
Want to know more about equity in
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Spain 🇪🇸
?
Discover everything you need to know about taxation and reporting obligations for you and your team in
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Spain 🇪🇸