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V2466-21 29 September 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · opción de compra

Grant of share purchase option in exchange for services treated as work income upon exercise

A partner enquires about the tax treatment of a free share purchase option granted after rendering services. The DGT determines that if the option arises from services generating work income, the income is recognised at the time of exercising the option.

The question raised

Cuestión planteada Se consultan, a efectos del IRPF, las siguientes cuestiones:

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