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An employee inquired whether granting discounted shares meets the requirements for the annual exemption of up to €12,000. The Directorate General for Tax Affairs (DGT) ruled that it does not, as requiring a permanent contract prevents the offer from being made under the same conditions for all workers.
Cuestión planteada Si resulta de aplicación la exención sobre la entrega de acciones del artículo 42.3.f) de la LIRPF.
Para aplicar la exención de la entrega de acciones, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. Aunque se puede exigir una antigüedad mínima igual para todos, el requisito de tener un contrato indefinido hace que la oferta no se realice en las mismas condiciones para todo el personal. Por tanto, no se puede aplicar la exención del artículo 42.3.f) de la LIRPF en este caso.
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