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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.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 42.3 f) de la LIRPF.
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