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An employee inquired whether the provision of discounted shares to workers with more than five months of service and a minimum 20-hour work week qualifies for tax exemption. The Directorate General for Taxes (DGT) ruled that because the offer is not made under the same conditions for all employees, the exemption cannot be applied.
Cuestión planteada Si resulta de aplicación la exención sobre la entrega de acciones del artículo 42.3.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención de hasta 12.000 euros anuales por entrega de acciones, la oferta debe realizarse en las mismas condiciones para todos los trabajadores. Aunque exigir una antigüedad mínima igual para todos no incumple el requisito, el hecho de limitar la oferta a trabajadores con una jornada mínima de 20 horas semanales impide cumplir la normativa. Por tanto, no resulta de aplicación la exención del artículo 42.3.f) de la LIRPF.
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