EXEMPTION FROM WEALTH TAX ON REAL ESTATE HELD INDIRECTLY BY A NON-RESIDENT: the High Court of Justice of the Balearic Islands upholds the contentious-administrative appeal lodged by our firm.

EXEMPTION FROM WEALTH TAX ON REAL ESTATE HELD INDIRECTLY BY A NON-RESIDENT: the High Court of Justice of the Balearic Islands upholds the contentious-administrative appeal lodged by our firm.

The High Court of Justice has dealt a major blow to the Spanish Tax Agency in its battle to subject non-residents in Spain for tax purposes to Wealth Tax on real estate held indirectly through a non-resident entity. The existing dispute comes from a situation in which...
Tributación stock options u opciones sobre acciones (marzo 2021)

Tributación stock options u opciones sobre acciones (marzo 2021)

I. CONCEPTOCada vez son más las empresas que, con el ánimo de vincular a ejecutivos y empleados en el éxito de la empresa, e incrementar así el valor de sus acciones, establecen un sistema de retribución variable mediante las llamadas stock options u opciones sobre...