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An administrator acquires stock options from an international group by paying their market value. The query asks whether exercising them via cash settlement results in a capital gain without the obligation for tax withholding.
Cuestión planteada 1.- Si en el momento de la adquisición de las opciones no se producirá ninguna retribución para el administrador, al abonar el valor de mercado de los derechos de opción adquiridos. En el caso de que el administrador opte por la liquidación por diferencias en el momento de ejercicio, si obtendría una ganancia patrimonial y, por ello, la consultante no tendrá obligación de practicar retención a cuenta del IRPF.
Si el beneficiario paga a la entidad concedente el valor normal de mercado de las opciones, no existe rendimiento del trabajo. Al ejercer las opciones mediante liquidación por diferencias, se produce una ganancia patrimonial por la diferencia entre el valor de transmisión y el de adquisición. Esta ganancia patrimonial no está sujeta a retención a cuenta del IRPF según el Reglamento del impuesto.
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