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A company asks whether exchanging parent company shares for new shares paid to employees breaches the three-year holding period needed for IRPF exemption. The DGT states that no breach occurs if the new shares are held until the original period ends.
The exchange of parent company shares for other shares should not be understood as a breach of the three-year holding requirement for the exemption under Article 42 of the LIRPF. For the period to be considered fulfilled, the new shares must be held for the remaining time, at the moment of the exchange, until the conclusion of the three-year period of the initially received shares. This criterion is applied considering that the exchange is beyond the will of the employees and that the new shares comply with the requirements of the regulations.
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