This website uses its own cookies and those of third parties to analyze the use of this site to improve its contents and your user experience.
If you continue to browse, we understand you accept their use. You can change your configuration or obtain further information here.


Strengthening of legal safety. Manuel de Vicente-Tutor and Irene Carrera


Source: Expansión

Tuesday 12th of July 2016

Manuel de Vicente-Tutor and Irene Carrera, managing partner and manager of EQUIPO ECONOMICO, respectively, call attention to the importance of the Constitutional Court ruling last 23 June 2016. This concludes a highly significant controversy regarding taxation of options on shares in the scope of Income Tax and rules out the technique used at times by the legislator that attempts to resolve conflicts by means of changes to the law that aim to resolve not only future legal situations but also past situations and those pending resolutions in the courts. The ruling is important beyond the specific case and should be analyzed in detail given the possible extension of its effects, for example, to the non-applicability of the obligation to declare assets abroad.


For further information, please contact Equipo Economico’s communication department.

Antonio Polo
+34 91 299 37 85 / 87