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The consultant asks whether share grants to employees, whose number depends on their professional category, benefit from the exemption under article 42.3 f) of the LIRPF. The DGT responds that the exemption does not apply because the requirement of equal conditions for all workers is not met.
Question posed Whether the exemption provided for in Article 42.3 f) of the LIRPF is applicable.
La entrega de acciones a trabajadores es un rendimiento en especie valorado a precio de mercado. Para aplicar la exención de 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. Si el número de acciones entregadas se determina según la categoría profesional, no se cumple este requisito de igualdad de condiciones por cada empresa individualmente considerada.
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