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A worker inquired about the tax treatment of shares acquired through exercise of purchase options. The DGT clarifies that the exemption of up to 12,000 or 50,000 euros cannot apply if the shares are not held for the minimum three-year period.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas.
El ejercicio de opciones de compra de acciones se califica como rendimiento del trabajo en especie, valorado por la diferencia entre el valor de mercado y el precio pagado. Para aplicar la exención de la entrega de acciones, es requisito obligatorio mantener los títulos al menos tres años. Si no se cumple este plazo, se pierde el derecho a la exención. Asimismo, para aplicar la reducción del 30% por rendimientos con período de generación superior a dos años, debe haber transcurrido ese tiempo entre la concesión y el ejercicio de la opción.
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