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The DGT addresses the tax treatment of cash payments to employees upon early exercise of share option plans, stating that such amounts constitute full earnings from employment and examines the possible application of the irregularity reduction.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la compensación en metálico que van a recibir dichos empleados.
Las cantidades cobradas por la liquidación anticipada de opciones sobre acciones son rendimientos dinerarios íntegros del trabajo según el artículo 17.1 de la LIRPF. Podría aplicarse la reducción del 30 por 100 del artículo 18.2 de la LIRPF si el periodo de generación es superior a dos años, desde la concesión hasta el pago. El pagador debe minorar la base para el cálculo de retenciones si procede dicha reducción, considerando los cinco periodos impositivos anteriores.
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