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An employee of an American company asks whether stock option exercise gains are exempt up to €12,000. The DGT responds that the exemption applies if share delivery is in kind and certain remuneration policy, participation limits, and shareholding retention requirements are met.
Cuestión planteada Si los rendimientos obtenidos están exentos de tributar hasta el límite de 12.000 euros anuales.
La entrega de acciones a trabajadores en activo no se considera rendimiento en especie hasta 12.000 euros anuales si se cumplen los requisitos del RIRPF. Estos incluyen que la oferta sea parte de la política retributiva general, que la participación del trabajador y su familia no supere el 5% y que los títulos se mantengan al menos tres años. Si el ejercicio de las opciones supone un pago en metálico por la diferencia de valor, se considera rendimiento dinerario y no aplica la exención de los 12.000 euros.
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