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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 o participaciones de la propia empresa o del grupo puede no considerarse rendimiento en especie hasta 12.000 euros anuales si se cumplen ciertos requisitos: la oferta debe estar en la política retributiva general, contribuir a la participación de los trabajadores y no haber designaciones individuales. Además, los beneficiarios no pueden tener una participación superior al 5% en la sociedad y los títulos deben mantenerse al menos tres años. Si el ejercicio de las opciones se realiza mediante abono en metálico de la diferencia de valor, se considera rendimiento dinerario y no aplica la exención de los 12.000 euros.
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