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An employee inquired whether the free award of company shares is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the exemption does not apply because the offer is not made under the same conditions for all employees, as it is restricted to those holding certain positions.
Cuestión planteada Si resulta de aplicación la exención del artículo 42.3.f) de la Ley del Impuesto.
La entrega de acciones es un rendimiento del trabajo en especie valorado por su valor de mercado. Para que sea exento hasta 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. Si la oferta se limita a empleados que ocupan un determinado puesto o responsabilidad, no se cumple este requisito y no procede la exención.
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