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An employee inquired whether the granting of discounted shares is exempt from Personal Income Tax (IRPF) if the scheme excludes executives. The Directorate General for Taxes (DGT) ruled that the requirement to offer the scheme under the same conditions to all company employees is not met.
Question posed: Whether the exemption provided for in Article 42.3 f) of the LIRPF is applicable.
For the delivery of shares to be exempt under Article 42.3 f) of the LIRPF, the offer must be made under the same conditions for all employees of the company. The requirement of equality is understood to refer to each company individually considered. By excluding the management team from the program, the condition of making the offer under the same conditions for all employees is not met, and therefore the exemption is not applicable.
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