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The consultant asks when the three-year maintenance period for titles to apply exemption in the delivery of shares to employees begins. The DGT responds that this period starts from the date of delivery of the shares or participations.
Cuestión planteada A efectos de la aplicación de la exención prevista en el artículo 42.3 f) de la LIRPF, pregunta el consultante por el inicio del cómputo del plazo de mantenimiento de 3 años de los títulos.
Para aplicar la exención de los rendimientos del trabajo en especie por entrega de acciones o participaciones, se requiere que los títulos se mantengan al menos tres años. Este plazo de mantenimiento debe computarse desde la entrega de las acciones o participaciones. Los plazos fijados por años se computan de fecha a fecha.
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