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The company asks about applying a 30% reduction to gains from exercising stock options. The DGT confirms this is possible if the period between grant and exercise exceeds two years and the specified amount and frequency limits are met.
Cuestión planteada Aplicación de la reducción del 30%, prevista en el artículo 18.2 de la LIRPF, al rendimiento derivado del ejercicio de las opciones.
La concesión de opciones de compra de acciones se califica como rendimiento del trabajo. 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, el contribuyente no debe haber aplicado dicha reducción a otros rendimientos con periodo de generación superior a dos años en los cinco periodos impositivos anteriores, salvo en el régimen transitorio para opciones concedidas antes de 2015. La reducción tiene un límite de 300.000 euros anuales.
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