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A partner enquires about the tax treatment of a share purchase option granted for services rendered. The DGT determines that if the option arises from services generating employment income, the income is recognised at the time of exercising the option.
Cuestión planteada Se consultan, a efectos del IRPF, las siguientes cuestiones:
Si la opción de compra se constituye de forma gratuita y deriva de servicios que dan lugar a rendimientos de trabajo, el rendimiento se determinará en el momento de su ejercicio. Este se cuantifica mediante la diferencia entre el valor de mercado de las participaciones en el momento del ejercicio y el precio satisfecho. Dicho valor de mercado será también el valor de adquisición de las participaciones para futuras transmisiones.
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