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A taxpayer inquires about the taxation of stock options from a foreign company following their departure from the firm. The DGT determines that these constitute employment income in kind and analyses the application of relevant exemptions and reductions.
Cuestión planteada - Tributación de la operación.
La concesión de opciones de compra de acciones se califica como rendimiento del trabajo en especie, aunque el trabajador ya no preste servicios en la entidad al ejercerlas. El rendimiento se valora por la diferencia entre el valor de mercado de la acción y el precio pagado. No aplica la exención de 12.000 euros por no ser trabajador en activo. Se puede aplicar la reducción del 30% si el periodo de generación es superior a dos años y se cumplen los límites y requisitos de la LIRPF.
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