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V2249-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Exemption of 12,000 euros not applicable if share award not offered to all workers

An employee asks whether share grants as part of a motivation programme are exempt from income tax. The DGT responds that the 12,000 euro exemption does not apply because the share award was only offered to employees of three specific salary levels.

In 5 key points

How it affects those involved

The exemption for share awards of up to 12,000 euros does not apply when the award is restricted to specific salary groups rather than being offered to all employees.

Lifecycle

2017-09-08PublishedPublished 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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