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A company has requested clarification regarding the application of the 30% Personal Income Tax (IRPF) reduction for stock options granted to employees. The Directorate-General for Taxes (DGT) states that these benefits constitute employment income and may qualify for the reduction, provided that specific generation requirements and quantitative limits are met.
Cuestión planteada Aplicación de la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La concesión de opciones de compra de acciones a empleados es un rendimiento del trabajo que se devenga al ejercitar el derecho. Para aplicar la reducción del 30%, el periodo entre la concesión y el ejercicio debe ser superior a dos años. Además, no se debe haber aplicado esta reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores. La reducción tiene un límite de 300.000 euros anuales.
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