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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.
Question raised: Application of the 30% reduction, provided for in Article 18.2 of the LIRPF, to the income derived from the exercise of the options.
The granting of stock options is classified as income from employment. To apply the 30% reduction, the period between the granting and the exercise must exceed two years. Furthermore, the taxpayer must not have applied this reduction to other income with a generation period exceeding two years in the previous five tax periods, except under the transitional regime for options granted before 2015. The reduction is subject to an annual limit of 300,000 euros.
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