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V3171-19 ·13 November 2019 ·consulta-vinculante Medium impact
FISCAL

Exemption of €12,000 for share giveaways to workers in a group of companies

A consulting company asks whether free share distribution to workers in its group, as a substitute for part of their remuneration, allows the application of the annual €12,000 exemption. The DGT concludes that the conditions for applying this exemption are met.

In 6 key points

How it affects those involved

Workers in a group of companies may benefit from an annual exemption of €12,000 when shares are given as part of their remuneration.

Lifecycle

2019-11-13PublishedPublished 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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