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A worker inquired whether she could apply the 40% reduction to income derived from the exercise of stock options. The DGT responds that this is not possible if the granting of said options occurs on an annual basis.
Question posed: Application of the 40 percent reduction, provided for in Article 18.2 of the Personal Income Tax Law, to the income derived from the exercise, in the year 2013, of the options.
The 40% reduction on income from stock options requires that the generation period exceeds two years and that they are not obtained periodically or recurrently. To satisfy this requirement, the options must be exercised more than two years after their granting and must not be granted annually. If the possibility of receiving options arises every year, the reduction cannot be applied.
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