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A query was raised regarding whether the €12,000 exemption for share awards to employees should be applied to a corporate group as a whole or to each company individually. The Directorate General for Tax (DGT) ruled that the requirement to offer shares under the same conditions for all employees must be met within the specific company to which the employee provides services; that is, on an individual basis for each company.
Cuestión planteada Aplicación, sobre los rendimientos derivados de la entrega gratuita de acciones en el año 2015, 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 y si el requisito de que la oferta de acciones se realice en las mismas condiciones para todos los trabajadores, debe exigirse para cada empresa, o conjuntamente para todo el grupo o subgrupos de empresas.
Para aplicar la exención de la entrega de acciones, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. En el caso de grupos o subgrupos de sociedades, este requisito de igualdad debe cumplirse en la sociedad a la que presta servicios el trabajador. Por tanto, el cumplimiento del requisito de igualdad se entiende referido a cada empresa individualmente considerada.
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