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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.
Question posed: Whether there is a right to the exemption provided for in Article 42.3 f) of Law 35/2006, on Personal Income Tax.
The delivery of shares to employees is considered employment income in kind. To apply the 12,000 euro annual exemption under Article 42.3 f) of the LIRPF, the offer must be made under the same conditions for all employees of the company, group, or subgroups. As the share plan is limited to employees of three specific salary levels, the requirement of equality of conditions for the entire workforce is not met.
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