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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.
Question raised: Taxation under Personal Income Tax.
The exercise of stock options is classified as income in kind from employment, valued by the difference between the market value and the price paid. To apply the exemption for the delivery of shares, it is a mandatory requirement to hold the securities for at least three years. If this period is not met, the right to the exemption is lost. Likewise, to apply the 30% reduction for income with a generation period exceeding two years, that time must have elapsed between the granting and the exercise of the option.
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