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A consulting company asks whether free share distribution to workers in its group, as a substitute for part of their remuneration, allows the application of the annual €12,000 exemption. The DGT concludes that the conditions for applying this exemption are met.
Question posed: Application, regarding income derived from the free delivery of shares in the year 2018, of the 12,000 euro annual exemption provided for in Article 42.3 f) of the Personal Income Tax Law.
The delivery of shares to active employees constitutes income in kind exempt up to 12,000 euros annually, provided the offer is made under the same conditions for all employees of the company. In corporate groups, the requirement of equal conditions must be met in each company individually considered. Furthermore, the beneficiaries and their relatives may not hold a stake exceeding 5% in the company or group, and the securities must be held for at least three years.
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