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Consultants requested clarification on the tax treatment of an additional amount received by managing partners during a share sale via a 'ratchet' mechanism. The DGT has determined that this excess constitutes employment income instead of a capital gain.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la venta de las citadas acciones, teniendo en cuenta que cada uno de los consultantes perciben importes proporcionalmente diferentes a los que les corresponderían de acuerdo con el valor nominal de sus acciones.
El importe recibido por los socios gestores en concepto de 'ratchet' debe calificarse como rendimientos del trabajo por reconocer labores de dirección y generación de valor. No procede la reducción del 30 por ciento por no ser un rendimiento notoriamente irregular ni tener un periodo de generación superior a dos años. Para los socios no gestores, este pago no constituye un gasto inherente a la transmisión de las acciones.
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