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A company has requested a ruling regarding the tax classification of a stock option plan for executives. The DGT has determined that the exercise of options constitutes employment income, while the subsequent sale of the shares may result in capital gains or losses.
Question raised: Whether it is considered that at the time of the granting of the options no remuneration is produced for the beneficiary and that it is at the time of the exercise of the options when the beneficiary will obtain employment income and its valuation.
La concesión de opciones de compra se califica como rendimiento del trabajo, devengándose en el momento del ejercicio y valorándose por la diferencia entre el valor de mercado y el precio de ejercicio. Si se opta por la adquisición de títulos, la concesión de una opción de venta posterior se considera rendimiento en especie. La diferencia entre el valor de mercado en el ejercicio de la opción de venta y el valor de adquisición de las acciones constituye una ganancia o pérdida patrimonial. Si el valor de transmisión coincide con el de mercado, no habría rendimiento del trabajo en la transmisión.
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