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V0221-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Share distribution exemption requires identical terms for all workers

A company asked whether it could issue shares to employees at a price below market value, limiting purchase amounts based on each employee's gross salary. The DGT replied that since the offer is not made on identical terms for all workers, the 12,000 euro exemption under the LIRPF cannot be applied.

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2023-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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