I have several employees who are now on international assignment outside of Spain and that were included in the Company’s worldwide long-term incentive plan before leaving Spain. In the next few months this plan will finalize and they will receive the corresponding payment. Am I required to make withholdings to these employees for the entire amount they are going to receive?
What are the tax advantages that could be applied to incentive plans? How can I consider the tax advantages?
How to consider on the employee’s payroll the remuneration received due to a long-term incentive plan?