{"id":3537590,"date":"2025-04-11T12:06:57","date_gmt":"2025-04-11T12:06:57","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3537590"},"modified":"2025-04-11T14:27:00","modified_gmt":"2025-04-11T14:27:00","slug":"consulta-vinculante-de-la-d-g-t-v-0290-2006-de-17-de-febrero-de-2006","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-d-g-t-v-0290-2006-de-17-de-febrero-de-2006\/","title":{"rendered":"Consulta Vinculante de la D.g.t. V 0290 &#8211; 2006 , de 17 de Febrero de 2006"},"content":{"rendered":"La Consulta Vinculante de la D.G.T. V 0290-2006, de 17 de Febrero de 2006, se refiere a la tributaci\u00f3n en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) por la participaci\u00f3n en un programa de opciones sobre acciones de una empresa extranjera.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, en el momento en que se ejerce la opci\u00f3n y se adquieren las acciones, se considera una variaci\u00f3n patrimonial que s\u00ed est\u00e1 sujeta a tributaci\u00f3n en el IRPF, aplicando el r\u00e9gimen de ganancias patrimoniales previsto en la Ley del impuesto. En este caso, el valor de las acciones adquiridas se considera como rendimiento del trabajo en especie y se integra en la base imponible general del IRPF del ejercicio en que se produzca.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la D.G.T. V 0290-2006, de 17 de Febrero de 2006, se refiere a la tributaci\u00f3n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[271],"class_list":["post-3537590","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2012"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La Consulta Vinculante de la D.G.T. V 0290-2006, de 17 de Febrero de 2006, se refiere a la tributaci\u00f3n...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3537590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3537590"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3537590\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3537590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3537590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3537590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}