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An employee received a free purchase option to acquire shares in his company at a symbolic price. The DGT determines that this benefit is work income and must be taxed in the year the option is exercised.
Cuestión planteada Se consultan, a efectos del IRPF, las siguientes cuestiones:
La concesión de la opción de compra deriva de los servicios prestados por el consultante, constituyendo rendimientos del trabajo según el artículo 17 de la Ley 35/2006. Al ser una opción no transmisible, el rendimiento se cuantifica en el momento del ejercicio como la diferencia entre el valor de mercado de las participaciones y el precio pagado. Dicho valor de mercado será también el valor de adquisición para futuras transmisiones.
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