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V2032-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Exemption of 12,000 euros for share issuance requires equal conditions for all workers

The consultant asks whether share grants to employees, whose number depends on their professional category, benefit from the exemption under article 42.3 f) of the LIRPF. The DGT responds that the exemption does not apply because the requirement of equal conditions for all workers is not met.

In 6 key points

How it affects those involved

The exemption under article 42.3 f) of the LIRPF does not apply when share grants are based on professional category, as the condition of equal treatment for all workers is not fulfilled.

Lifecycle

2024-09-23PublishedPublished 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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