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The query asks whether the 30% reduction under article 18.2 of the LIRPF applies to income from the exercise of share options delivered in 2012 and exercised in 2015. The DGT confirms it does apply where the generation period exceeds two years, provided the limits and requirements of the rule are met.
Cuestión planteada Aplicación de la reducción del 30%, prevista en el artículo 18.2 de la LIRPF, al rendimiento derivado del ejercicio, en el año 2015, de las opciones sobre acciones entregadas en el año 2012.
La reducción del 30% es aplicable a los rendimientos derivados del ejercicio de opciones sobre acciones con un periodo de generación superior a dos años. No será aplicable si en los cinco periodos impositivos anteriores al que resulten exigibles el contribuyente obtuvo otros rendimientos con periodo de generación superior a dos años a los que aplicó dicha reducción. La cuantía del rendimiento íntegro sobre la que se aplica la reducción no puede superar los 300.000 euros anuales.
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