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An employee inquired whether the free award of shares by their corporate group as a variable incentive is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption cannot be applied because the offer is restricted to employees holding certain positions or responsibilities.
Cuestión planteada Si resulta de aplicación la exención del artículo 42.3.f) de la Ley del Impuesto.
La exención de la entrega de acciones hasta 12.000 euros anuales exige que la oferta se realice en las mismas condiciones para todos los trabajadores de la empresa. El hecho de que la oferta se limite a empleados que ocupan un determinado puesto o responsabilidad impide cumplir este requisito. Por tanto, la entrega de acciones en estas condiciones constituye un rendimiento del trabajo en especie sujeto a tributación.
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