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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.
Question posed: To determine whether, in the scenario presented, the exemption for the transfer of shares to employees would be applicable.
La entrega de acciones o participaciones a trabajadores en activo puede estar exenta hasta 12.000 euros anuales, o hasta 50.000 euros si es una empresa emergente. Para la exención general, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa y contribuir a su participación. En el caso planteado, al establecer límites de compra basados en el salario bruto, no se cumplen las mismas condiciones para todos los empleados y la exención no es aplicable.
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