English to Spanish Bus/Financial Finance (general)

The difference between the sales proceeds less the FMV of the stock at exercise (adjusted for inflation) will be subject to First Categry Income Tax at a rate of 20%. The gain will also be subject to Global Complementary Tax (resident's income tax) or Additional tax (non-residents income tax). However, the participant will be able to take a credit of First Category Taxes paid against both Global Complementary Tax and the Additional Tax.