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A worker inquired whether income from the exercise of stock options granted in 2009 and 2010 is classified as irregular income. The Directorate General for Taxes (DGT) ruled that the 30% reduction may be applied provided the requirements of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada Si el rendimiento derivado del ejercicio de las opciones sobre acciones se considera renta irregular.
La concesión de opciones de compra de acciones a empleados se califica como rendimiento del trabajo, devengándose en el momento del ejercicio si son intransmisibles. Para aplicar la reducción del 30% del artículo 18.2 de la LIRPF, el periodo de generación debe ser superior a dos años entre la concesión y el ejercicio. Además, no se debe haber aplicado dicha reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores, salvo excepciones. La reducción tiene un límite de 300.000 euros anuales.
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