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The consultant asks whether issuing shares to employees, with a €12,000 annual limit and a 3-year holding requirement, is exempt from income tax. The DGT responds that exemption is possible if the offer is made under the same conditions to all employees.
Question raised: Whether the exemption provided in Article 42.3.f) of the Tax Law is applicable.
The delivery of shares to active employees may be exempt pursuant to Article 42.3.f) of the Personal Income Tax Law (LIRPF), with a limit of 12,000 euros per year (or 50,000 euros for startups). For the general exemption, the offer must be made under the same conditions for all employees of the company and contribute to their participation. Furthermore, it is required that the securities be held for at least three years and that the employee and their family do not exceed a 5% shareholding in the company.
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