3.4 Stock options
Stock options which form part of formal remuneration agreed in the employment contract are treated as a benefit in kind.
The difference between the market value on exercise of options and their value on grant by the employer, can be treated as 'assimilated' income (see 2.1) so long as it is less than MXN 75million. This means that tax can be paid via employer withholding at the time of exercise (Income Tax Law: Ley del Impuesto sobre la Renta, Article 94).
The employee suffers a deduction for income tax only and CFDI filings are
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