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A taxpayer asks how to classify the gain from exercising stock options from a US company. The DGT dismisses the query for being out of time, but clarifies the classification of the transaction.
Cuestión planteada 1.- Calificación de la ganancia cuando ejerció la compra de las stock options el día 19 de abril de 2023 por un valor pactado de 0,92 dólares/acción, pero el valor de mercado era 19,07 dólares por acción.
La concesión de opciones de compra de acciones como retribución por servicios prestados debe calificarse como rendimientos de actividades económicas en especie. Si las opciones son intransmisibles, se valoran por la diferencia entre el valor de mercado de las acciones el día del ejercicio y el precio satisfecho. El valor de mercado en el momento del ejercicio será el valor de adquisición para futuras ganancias o pérdidas patrimoniales. No aplica la exención por entrega de acciones a trabajadores en activo.
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