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An employee inquired whether offering shares specifically to engineers and technical architects meets the requirement of offering them under the same conditions to all workers. The Directorate General of Taxes (DGT) ruled that because the offer was restricted to degree holders, the requirements for the tax exemption are not met.
Cuestión planteada En caso de que la oferta se realizara a todos los titulados de la empresa (ingenieros y arquitectos técnicos), ¿cabría considerar que se cumple el requisito del artículo 43 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, en cuanto a "que la oferta se realice en las mismas condiciones para todos los trabajadores de la empresa y contribuya a la participación de éstos en la empresa"?
Para aplicar la exención de hasta 12.000 euros anuales por entrega de acciones, la oferta debe realizarse en las mismas condiciones para todos los trabajadores de la empresa. Si la oferta se limita únicamente a los trabajadores con una titulación específica, no se cumple este requisito legal. Por tanto, no resulta aplicable la exención prevista en el artículo 42.3 f) de la LIRPF.
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