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A worker inquired whether the 30% reduction for exercising stock options could be applied in two different years (2016 and 2017). The Directorate General for Taxes (DGT) ruled that if the options were granted before 2015 and were not part of an annual scheme, the reduction can be applied even if it was used in the preceding five years, under a specific transitional regime.
Cuestión planteada Si, sobre el rendimiento obtenido en 2016, y a obtener en 2017, derivado del ejercicio de las opciones, puede aplicar, en ambos años, la reducción del 30% prevista en el artículo 18.2 de la LIRPF.
Si las opciones de compra se concedieron antes de 1 de enero de 2015 y se ejercen tras más de dos años, y no se concedieron anualmente, aplica la disposición transitoria vigésima quinta de la LIRPF. Esto permite aplicar la reducción del 30% aunque se hayan obtenido otros rendimientos con reducción en los cinco periodos impositivos anteriores. En este caso, el límite aplicable es el que estaba vigente a 31 de diciembre de 2014.
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