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A company asked whether it could issue shares to employees at a price below market value, limiting purchase amounts based on each employee's gross salary. The DGT replied that since the offer is not made on identical terms for all workers, the 12,000 euro exemption under the LIRPF cannot be applied.
Cuestión planteada Conocer si, en el supuesto planteado, sería aplicable la exención a la entrega de participaciones a los trabajadores.
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