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The query asks whether gains from exercising stock options can benefit from the 30% reduction provided in the Personal Income Tax Law. The DGT confirms that this reduction applies as long as the conditions set out in the law are met.
Cuestión planteada Si es de aplicación la reducción del 30%, prevista en el artículo 18.2 de la LIRPF, al rendimiento derivado del ejercicio de las opciones sobre acciones.
La concesión de opciones de compra de acciones a empleados es un rendimiento del trabajo que se devenga al ejercitar los derechos de opción. La reducción del 30% es aplicable si las opciones se ejercen transcurridos más de dos años desde su concesión y si el contribuyente no ha aplicado dicha reducción a otros rendimientos con período de generación superior a dos años en los cinco períodos impositivos anteriores. La cuantía del rendimiento sobre la que se aplica la reducción tiene un límite de 300.000 euros anuales.
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