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An employee sold shares to their bank through a call option linked to their employment relationship. The taxpayer is inquiring whether the excess of the sale price over the market value constitutes a benefit in kind.
Cuestión planteada Si es correcta la consideración de la existencia de la referida retribución.
Si el precio pagado por la entidad excede el valor de mercado de las participaciones, ese exceso puede constituir un rendimiento del trabajo por ser una utilidad derivada de la relación laboral. El valor de transmisión para calcular la ganancia o pérdida patrimonial será el valor de mercado de las participaciones. La determinación del valor de mercado y de las circunstancias de hecho corresponde a los órganos de gestión e inspección.
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