Elali, André de Souza DantasAraújo, Kleber Bezerra de2023-07-282023-07-282023-07-13ARAÚJO, Kleber Bezerra de. Stock option plans no Brasil: uma análise da natureza jurídica e da tributação das opções de compra de ações. Orientador: André de Souza Dantas Elali. 2023. 75 f. Trabalho de Conclusão de Curso (Graduação em Direito) - Departamento de Direito, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/54246The present study addresses the taxation of Stock Option Plans, which are stock purchase options granted by companies to their employees, with the aim of retaining them and promoting an alignment of interests between ownership and management. Regarding this benefit, there is a deadlock in the academic sphere and in judicial practice regarding the appropriate form of its taxation: whether as remuneration, leading to the withholding of income tax at source and social security contributions, or as a commercial contract, with taxation only in the case of any capital gain from the sale of the shares. Thus, the justification for the study is expressed due to its relevance and the widespread use of Stock Option Plans by companies, as well as the uncertainty generated by the legislative scarcity on the subject, which leaves the analyzed controversy open. In this sense, the central objective of the research is to define the legal nature of Stock Option Plans and, therefore, the appropriate form of taxation based on this premise. To achieve this objective, an applied, theoretical, descriptive, and logical-deductive research was conducted through a literature review of scientific articles, legislation, government documents, case law, and case studies. In this context, the possible forms of taxation of the benefit were illustrated, as well as the criteria that allow determining the legal nature of Stock Option Plans were outlined and analyzed. Finally, it was concluded that Stock Option Plans have a commercial nature, so they should only be subject to taxation in the case of any realized capital gains, excluding the withholding of income tax at source and social security contributions.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/direito tributárioStock Option Plansopções de compra de açõesnatureza jurídicatributaçãotax lawstock purchase optionslegal naturebachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO