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A company has requested clarification on whether issuing shares to employees constitutes employment income and whether tax withholdings must be applied. The Directorate General for Taxes (DGT) has ruled that, as the requirements for a general offer exemption are not met, the share award is considered in-kind employment income subject to income tax withholding.
Question raised: Obligation of the consulting entity to perform withholding or payment on account.
La entrega de acciones a trabajadores por su condición de tales es rendimiento del trabajo en especie. Para aplicar la exención de hasta 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores y contribuir a su participación en la empresa. Si no se cumplen estos requisitos, la entrega se califica como rendimiento del trabajo en especie y la sociedad debe practicar el correspondiente ingreso a cuenta.
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