Spains Sustainable Economy Law 2/2011 Ley 2/2011 de Economa Sostenible1 was published in the official gazette Boletn Oficial del Estado on 5 March 2011, following its approval on 4 March. This Law re-establishes, with retroactive effect, a rule requiring that in order to apply the 40-percent reduction on irregular income derived from stock options, these options must not be granted annually.Related posts:France and Stock Option Exercise GainSpain: Amendment Made to Spains Draft Budget Law Affecting Tax Regime for InboundSpain and 2010 Budget