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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.
Cuestión planteada Si resulta de aplicación la exención del artículo 42.3.f) de la Ley del Impuesto.
La entrega de acciones a trabajadores en activo puede estar exenta de IRPF hasta 12.000 euros anuales si la oferta se realiza en las mismas condiciones para todos los trabajadores de la empresa. Para que la exención sea válida, la oferta debe contribuir a la participación de los empleados en la empresa y no debe superar el 5% de participación directa o indirecta del trabajador y su familia. Además, los títulos deben mantenerse al menos tres años.
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