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A worker inquired about the tax treatment of shares acquired through exercise of purchase options. The DGT clarifies that the exemption of up to 12,000 or 50,000 euros cannot apply if the shares are not held for the minimum three-year period.
Taxpayers who acquire shares via exercise of purchase options lose the exemption if they do not hold the shares for at least three years.
The tax team reviews your specific situation.
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