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V0231-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento del trabajo en especie

Shares delivered by the company must be held for at least three years to avoid taxation as benefits in kind (subject to certain limits)

The applicant asks how long they must hold the shares received from their company so that they are not considered benefits in kind from employment income. The DGT responds that they must be held for a minimum of three years to meet the exemption requirements.

The question raised

Question posed: The period during which said shares must be held so that they are not considered benefits in kind from employment income.

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