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A company asks whether IRPF retention is due on share issuance to employees carried out in March 2016. The DGT responds that, as the exemption conditions are not met, the company must carry out the corresponding retention.
Cuestión planteada Dado el cambio producido en el artículo 43 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, se plantea si la consultante tiene obligación de practicar retención, a cuenta del Impuesto sobre la Renta de las Personas Físicas, por la entrega de las acciones realizada en marzo de 2016.
La entrega de acciones a empleados se considera rendimiento del trabajo en especie. Para aplicar la exención de hasta 12.000 euros anuales, la oferta debe realizarse en las mismas condiciones para todos los trabajadores y contribuir a su participación en la empresa. Si no se cumplen estos requisitos, la sociedad obligada a retener debe practicar el correspondiente ingreso a cuenta.
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