{"id":3554,"date":"2021-07-28T00:00:00","date_gmt":"2021-07-28T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/phantom-shares-una-eina-per-a-atreure-talent-en-les-startups\/"},"modified":"2021-07-28T00:00:00","modified_gmt":"2021-07-28T00:00:00","slug":"phantom-shares-una-eina-per-a-atreure-talent-en-les-startups","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/phantom-shares-una-eina-per-a-atreure-talent-en-les-startups\/","title":{"rendered":"Phantom shares: una eina per a atreure talent en les startups"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tD&#39;entre les m&uacute;ltiples maneres de retenir talent en les startups, les phantom shares s&oacute;n una opci&oacute; molt atractiva per a l&#39;empresa i el treballador. I &eacute;s que aquest tipus d&#39;accions concedeixen als empleats drets econ&ograve;mics que equivalen a la participaci&oacute; en el capital social, &eacute;s a dir, dret de cobrament basat en participacions simulades en l&#39;empresa.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAquest tipus d&#39;accions estan pensades com a incentiu per als treballadors o l&#39;equip directiu de la companyia. El terme phantom (fantasma en angl&egrave;s) es refereix al fet que es tracta d&#39;accions te&ograve;riques o fict&iacute;cies, per&ograve; que tenen en compte la divisi&oacute; del capital social. En definitiva, es tracta d&#39;una contraprestaci&oacute; pels seus compromisos de perman&egrave;ncia en l&#39;empresa.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tQuins avantatges tenen les phantom shares?<\/h2>\n<hr \/><\/div>\n<div>\n\t\tLes phantom shares s&oacute;n especialment interessants per a les startups, ja que no tenen previst cr&eacute;ixer en els pr&ograve;xims anys i no compten amb gaires recursos. Tenen el principal avantatge que no converteixen al beneficiari en soci, per&ograve; s&iacute; que li atorguen drets econ&ograve;mics i, per tant, aquestes accions no estan regulades com a guanys patrimonials. Aix&iacute; que, en definitiva, serveixen d&#39;instrument de fidelitzaci&oacute;, sense traslladar els drets pol&iacute;tics dels accionistes.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tCom tributen les accions fantasmes?<\/h2>\n<hr \/><\/div>\n<div>\n\t\tEstan subjectes a tributaci&oacute; en el moment en qu&egrave; es concedeixen, ja que nom&eacute;s s&oacute;n expectatives de cobrament. En el moment en el qual la persona benefici&agrave;ria rebi el cobrament, s&iacute; que s&#39;haur&agrave; de tributar com a rendiment del treball en l&#39;Impost sobre la Renda de les Persones F&iacute;siques (IRPF), mentre que la societat haur&agrave; de realitzar les retencions corresponents en el salari de l&#39;empleat.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tL&#39;empleat haur&agrave; de declarar en el seu IRPF el lliurament de les accions com a rendiment del treball, valorant el preu real d&#39;aquests t&iacute;tols com a ingr&eacute;s salarial.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tCom es calculen els beneficis?<\/h2>\n<hr \/><\/div>\n<div>\n\t\tEl valor de les phantom shares se sol correspondre amb el valor que en aquest moment tinguin les accions de la companyia, i es pacten en el moment de calcular-les. Una vegada finalitza el termini pel qual s&#39;atorguen (data d&#39;exercici), es torna a calcular el nou preu de l&#39;acci&oacute; i la persona que posseeix aquesta acci&oacute; rep la difer&egrave;ncia entre preu final i preu inicial.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer tant, resulta bastant senzill calcular aquest guany quan el m&egrave;tode de valoraci&oacute; de l&#39;acci&oacute; fantasma &eacute;s fer-la equivalent a l&#39;acci&oacute; real, per&ograve; no significa que no es puguin pactar altres sistemes. De fet, la llibertat a l&#39;hora de determinar la configuraci&oacute; de la phantom share &eacute;s tal que &eacute;s freq&uuml;ent trobar-se amb conceptes associats.<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div style=\"text-align: justify;\">\n\tD&#39;entre les m&uacute;ltiples maneres de retenir talent en les startups, les phantom shares s&oacute;n una opci&oacute; molt atractiva per a l&#39;empresa i el treballador. I &eacute;s que aquest tipus d&#39;accions concedeixen als empleats drets econ&ograve;mics que equivalen a la participaci&oacute; en el capital social, &eacute;s a dir, dret de cobrament basat en participacions simulades en l&#39;empresa.<\/div>\n<div>\n\t&nbsp;<\/div>\n","protected":false},"author":2,"featured_media":3555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/1013.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/ca\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"D&#39;entre les m&uacute;ltiples maneres de retenir talent en les startups, les phantom shares s&oacute;n una opci&oacute; molt atractiva per a l&#39;empresa i el treballador. I &eacute;s que aquest tipus d&#39;accions concedeixen als empleats drets econ&ograve;mics que equivalen a la participaci&oacute; en el capital social, &eacute;s a dir, dret de cobrament basat en participacions simulades en&hellip;","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=3554"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3554\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/3555"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=3554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=3554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=3554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}