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V1992-25 ·21 October 2025 ·consulta-vinculante Medium impact
Tax

The restriction on share delivery by professional category prevents the application of the 12,000 euro exemption

An employee inquires whether the delivery of Restricted Stock Units (RSU) may be exempt from Personal Income Tax (IRPF). The DGT determines that, as access is limited to employees with a specific professional category, the requirement that the offer be made under the same conditions for all workers is not met.

In 6 key points

Lifecycle

2025-10-21PublishedPublished 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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