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V2047-16 12 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The benefit in kind for the delivery of shares consists of its market value plus the withholding tax

A query is made regarding how to value the benefit in kind for work when opting not to pass on the withholding tax to the employee. The DGT establishes that the total benefit shall be the market value of the shares effectively delivered plus the corresponding withholding tax.

The question raised

Question raised In the event that the modality is chosen in which the withholding tax is not passed on, the valuation of the benefit in kind for work.

The DGT's ruling

In the event that the company delivers a number of shares lower than anticipated to compensate for the withholding tax, no sale of shares by the worker occurs. The total benefit of the work in kind shall consist of the market value of the shares effectively delivered plus the corresponding withholding tax.

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