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A query was raised regarding whether the granting of additional shares to employees meets the requirements for the annual exemption of up to 12,000 euros. The DGT indicates that for the offer to be considered part of the general remuneration policy, the conditions must be applied equally to the entire group and cannot be based on individual designations.
Cuestión planteada Si en el caso de empleados contribuyentes del IRPF, es aplicable, a la entrega de acciones adicionales, la no tributación de hasta 12.000 euros anuales por cumplirse en concreto el requisito de haberse ofertado dentro de la política retributiva general del grupo y contribuir a la participación de los trabajadores en la empresa.
La entrega de acciones no tributa como rendimiento en especie hasta 12.000 euros anuales si se cumplen los requisitos del RIRPF. Para que la oferta sea parte de la política retributiva general, las condiciones deben ser iguales para todo el colectivo sin condicionantes individuales. Si los beneficiarios se designan de forma individualizada por la empresa, no se considera parte de la política retributiva general y la entrega constituye rendimiento en especie. El incumplimiento del mantenimiento de los títulos por tres años obliga a presentar autoliquidación complementaria.
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