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A taxpayer has requested clarification regarding the taxation of exercising a call option on company shares and the subsequent gain upon their sale. The DGT clarifies that exercising the option does not generate a capital gain for the buyer, although the subsequent sale will trigger one.
Cuestión planteada Tributación de la referida operación, así como ganancia patrimonial en caso de que proceda a la venta de las participaciones adquiridas.
El ejercicio de la opción de compra no genera ganancia patrimonial al adquirente de las participaciones. En caso de venta posterior, la ganancia o pérdida se determinará por la diferencia entre el valor de adquisición y el de transmisión. Para valores no admitidos a negociación, el valor de transmisión no podrá ser inferior al mayor de los valores del patrimonio neto o de capitalización previstos en la LIRPF, salvo que se acredite que el importe satisfecho es el de mercado.
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