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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.
Question raised 1.- Classification of the gain when the stock options were exercised on April 19, 2023, at an agreed price of 0.92 dollars/share, whereas the market value was 19.07 dollars per share.
The granting of stock options as remuneration for services rendered is classified as income from economic activities in kind. If the options are non-transferable, the income is the difference between the market value of the shares on the date of exercise and the price paid. The market value at that time shall be the acquisition value for future capital gains or losses.
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