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V0425-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

RSU from pre-move foreign activity not taxable in Spain

A worker moving to Spain under the special regime of Article 93 of the Spanish Income Tax Law asks whether RSUs from prior foreign employment are taxable in Spain. The DGT states that such RSUs are not taxable if they arise from no personal activity carried out in Spanish territory.

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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