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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 se califica como rendimiento del trabajo y se devenga cuando el trabajador ejerce sus derechos. La reducción del 30% es aplicable si el período de generación es superior a dos años y no se han aplicado reducciones similares en los cinco períodos impositivos anteriores. La cuantía del rendimiento sobre la que se aplica la reducción no puede superar los 300.000 euros anuales.
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