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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.
Question raised. For the purposes of Personal Income Tax (IRPF), the following questions are consulted:
The granting of the call option derives from the services provided by the taxpayer, constituting employment income pursuant to Article 17 of Law 35/2006. As it is a non-transferable option, the income is quantified at the time of exercise as the difference between the market value of the shares and the price paid. Said market value shall also be the acquisition value for future transfers.
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