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A company has requested a ruling regarding the taxation of the granting and exercise of group stock options for its executives. The DGT has ruled that if the options are transferable and paid at market value, no employment income arises at the time of granting.
Cuestión planteada Tributación en el IRPF de la adquisición de las opciones de compra y de su ejercicio.
La concesión de opciones de compra transmisibles a trabajadores o administradores a un precio inferior al de mercado constituye un rendimiento del trabajo en el momento de la concesión. Si el beneficiario paga el valor normal de mercado por dichas opciones, no existe rendimiento del trabajo. El posterior ejercicio de las opciones mediante liquidación por diferencias genera una ganancia patrimonial por la diferencia entre el importe percibido y el precio pagado por las opciones.
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