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V3907-15 ·4 December 2015 ·consulta-vinculante Medium impact
FISCAL

Applicability of 30% reduction to option exercise income with generation period exceeding two years

The query asks whether the 30% reduction under article 18.2 of the LIRPF applies to income from the exercise of share options delivered in 2012 and exercised in 2015. The DGT confirms it does apply where the generation period exceeds two years, provided the limits and requirements of the rule are met.

In 6 key points

Lifecycle

2015-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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