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Spain : Development

May 31,2011 | Deloitte

New requirements on income derived from the exercise of stock options

On March 4, 2011 new Spanish Law – Spain’s Sustainable Economy Law 2/2011 (Ley de Economía Sostenible) (“the Law”) – was introduced. This new law includes an “additional provision” into the Spanish Personal Income Tax Act, whereby the exercise of stock options granted annually will not benefit from the 40% tax reduction contained in the Act.

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