{"id":753,"date":"2017-04-26T21:20:51","date_gmt":"2017-04-26T21:20:51","guid":{"rendered":"http:\/\/www.bustostaxandlegal.com\/?p=753"},"modified":"2017-06-17T21:25:54","modified_gmt":"2017-06-17T21:25:54","slug":"stock-options","status":"publish","type":"post","link":"https:\/\/www.bustostaxandlegal.de\/es\/stock-options\/","title":{"rendered":"Stock Options"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: Nunito;\">Muchas empresas utilizan el stock option como incentivo para retenci\u00f3n de sus ejecutivos estrat\u00e9gicos. Hasta ahora, dicho mecanismo no produc\u00eda ning\u00fan efecto tributario, sino hasta la fecha en que las acciones adquiridas por el ejecutivo eran enajenadas, produci\u00e9ndose la respectiva ganancia de capital. Sin embargo, por la Reforma Tributaria, esas opciones quedar\u00e1n gravadas. La ley parece entender que la opci\u00f3n, en s\u00ed misma, es un bien valorizable y que incrementa el patrimonio del ejecutivo. Esa premisa es, por lo menos, discutible, ya que la opci\u00f3n, por s\u00ed sola, no otorga al ejecutivo ning\u00fan otro derecho m\u00e1s que ejercerla. Sin embargo, el valor de la opci\u00f3n no se explica por s\u00ed misma, sino por el activo que subyace a ella (las acciones), por lo que, mientras no se ejerza, el ejecutivo no puede percibir dividendos ni ganancias de capital. \u00bfPor qu\u00e9 deber\u00eda el ejecutivo tributar por la sola opci\u00f3n? \u00bfQu\u00e9 pasa si finalmente no ejerce la opci\u00f3n? \u00bfSe devolver\u00e1 el impuesto?<\/span><\/p>\n<p>Claudio Bustos A.<br \/>\nSocio Bustos Tax &amp; Legal<\/p>\n<p>Publicado en PressReader.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Muchas empresas utilizan el stock option como incentivo para retenci\u00f3n de sus ejecutivos estrat\u00e9gicos. Hasta ahora, dicho mecanismo no produc\u00eda ning\u00fan efecto tributario, sino hasta la fecha en que las acciones adquiridas por el ejecutivo eran enajenadas, produci\u00e9ndose la respectiva ganancia de capital. Sin embargo, por la Reforma Tributaria, esas opciones quedar\u00e1n gravadas. La ley [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":756,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10,5,9,6,8],"tags":[],"class_list":["post-753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analisis-de-eficiencia-tributaria","category-area-contenciosa","category-asesoria-tributaria","category-cumplimiento-tributario","category-diagnostico-tributario","category-tributacion-internacional"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Stock Options - Bustos Tax &amp; Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bustostaxandlegal.de\/es\/stock-options\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stock Options - Bustos Tax &amp; Legal\" \/>\n<meta property=\"og:description\" content=\"Muchas empresas utilizan el stock option como incentivo para retenci\u00f3n de sus ejecutivos estrat\u00e9gicos. 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