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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.
Cuestión planteada Aplicación, sobre los rendimientos derivados de la entrega gratuita de acciones en el año 2018, de la exención de 12.000 euros anuales prevista en el artículo 42.3 f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La entrega gratuita de acciones a trabajadores en activo es un rendimiento del trabajo en especie. Para aplicar la exención de 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa y contribuir a su participación. En grupos de sociedades, el requisito de igualdad de condiciones debe cumplirse en la sociedad donde el trabajador presta sus servicios. Además, el trabajador y sus familiares hasta segundo grado no deben tener una participación superior al 5 por ciento, y los títulos deben mantenerse al menos tres años.
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