01 June 2022 Spain tightens rules for taxation of long-term incentives under special tax regime for inbound employees The General Directorate of Taxes (GDT) recently issued a new interpretation which will impact the taxation of long-term incentives received by employees. In particular, employment income derived from long-term incentive gains cannot be apportioned for periods of residence outside Spain unless the full amount of the gain is attributable to the period prior to the date of assignment or transfer to Spanish territory or the period after the assignment or transfer has ended. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details. Document ID: 2022-0859 |
