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A company with a merit-based ownership distribution system inquired whether it could apply the €12,000 tax exemption for the transfer of shares. The Directorate-General for Taxes (DGT) ruled that it cannot, as the offer is not made under the same conditions for all employees.
Cuestión planteada Aplicación, sobre los rendimientos derivados de la entrega de participaciones de la propia empresa, de la exención de 12.000 euros anuales prevista en el artículo 42.3 f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención de hasta 12.000 euros anuales por la entrega de acciones o participaciones, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. En un sistema donde solo ciertos trabajadores reciben participaciones según su mérito profesional, no se cumple este requisito legal. Por tanto, no resulta de aplicación la exención prevista en el artículo 42.3 f) de la LIRPF.
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