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An executive inquired whether the 40% tax reduction for irregular income could be applied when exercising stock options granted over several years. The Directorate-General for Taxes (DGT) ruled that if options are granted annually, they fail to meet the requirement of not being obtained periodically or recurrently.
Cuestión planteada Aplicación de la reducción del 40 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas al rendimiento derivado del ejercicio, en el año 2013, de las opciones sobre acciones.
La reducción del 40% del artículo 18.2 de la LIRPF para opciones sobre acciones requiere un periodo de generación superior a dos años y que no se obtengan de forma periódica o recurrente. Para que no se considere periódico, la concesión de opciones no debe ser anual, debiendo producirse, al menos, en años alternos. Si existe periodicidad anual en la concesión, el rendimiento derivado del ejercicio de las opciones no se beneficia de dicha reducción.
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