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The inquirer asks whether the calculation for the 30% tax reduction on income with a generation period exceeding two years begins from the granting of stock options. The DGT rules that the generation period is determined by the time elapsed between the granting of the rights and their exercise.
Cuestión planteada Si, a efectos de la aplicación de la reducción del 30 por ciento del artículo 18.2 de la LIRPF, el período de generación del rendimiento del trabajo obtenido en el momento del ejercicio de las opciones se computa desde el momento de la concesión de las mismas.
Para aplicar la reducción del artículo 18.2 de la LIRPF, el plazo entre la concesión de las opciones de compra al trabajador y su ejercicio debe ser superior a dos años. Asimismo, el contribuyente no debe haber aplicado esta reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores.
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