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A company has requested a ruling on whether the delivery of initial shares and 'additional shares' arising from a remuneration plan can qualify for the Income Tax (IRPF) exemption. The Directorate General for Taxes (DGT) responds that both deliveries may be exempt provided that the legal requirements are met.
Cuestión planteada Aplicación a los rendimientos del trabajo derivados de la entrega de acciones y de las denominadas "acciones adicionales" de la exención prevista en el artículo 42.3 f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La entrega de acciones iniciales y de las acciones adicionales derivadas de las unidades asignadas se califica como rendimiento del trabajo en especie. Ambas pueden beneficiarse de la exención del artículo 42.3 f) de la LIRPF si la oferta se realiza en las mismas condiciones para todos los trabajadores. En caso de que el coste de las acciones adicionales exceda el límite del plan, la exención solo será aplicable si la asignación se realiza mediante un criterio proporcional entre los partícipes.
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