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V0667-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Share issuance to employees may be exempt from income tax up to €12,000 annually if conditions are met

The consultant asks whether issuing shares to employees, with a €12,000 annual limit and a 3-year holding requirement, is exempt from income tax. The DGT responds that exemption is possible if the offer is made under the same conditions to all employees.

In 6 key points

How it affects those involved

Employees may benefit from tax-exempt share issuance under specific conditions, promoting employee retention in startups.

Lifecycle

2024-04-15PublishedPublished 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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