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A company asks about the tax treatment of share purchase options from a foreign parent company exercised by an employee. The DGT confirms that the 12,000 euro exemption does not apply due to the individual nature of the offer and confirms the possibility of applying a 30% reduction for a generation period exceeding two years.
Cuestión planteada A efectos de practicar el correspondiente ingreso a cuenta:
La concesión de opciones de compra de acciones es un rendimiento del trabajo en especie que se devenga al ejercitar el derecho. No aplica la exención de 12.000 euros anuales porque la oferta no se realiza en las mismas condiciones para todos los trabajadores. Se puede aplicar la reducción del 30% si el periodo de generación es superior a dos años y no se han aplicado reducciones similares en los cinco periodos impositivos anteriores. Para el cálculo de la retención, la empresa puede aplicar dicha reducción si se cumplen estos requisitos.
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