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A query was raised regarding whether the granting of restricted shares as compensation for a non-compete clause qualifies for the exemption on benefits in kind. The DGT ruled that the exemption does not apply because the grant is not part of the general remuneration policy and does not aim to encourage employee participation in the company.
Cuestión planteada Si la entrega de acciones puede acogerse a lo previsto en el artículo 42.2 a) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 42.2 a) de la LIRPF, la entrega de acciones debe realizarse dentro de la política retributiva general de la empresa y contribuir a la participación de los trabajadores. En este caso, la entrega se utiliza para pagar una compensación por la obligación de no realizar actividad profesional concurrente tras finalizar el contrato. Por tanto, no se cumplen los requisitos legales para la exención.
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