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An employee asks whether share grants as part of a motivation programme are exempt from income tax. The DGT responds that the 12,000 euro exemption does not apply because the share award was only offered to employees of three specific salary levels.
Cuestión planteada Si tiene derecho a la exención prevista en el artículo 42.3 f) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La entrega de acciones a trabajadores se considera rendimiento del trabajo en especie. Para aplicar la exención de hasta 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa, grupo o subgrupos. Al limitarse la oferta a empleados de tres niveles salariales concretos, no se cumple el requisito de igualdad de condiciones para todos los trabajadores.
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