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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.
Cuestión planteada Si, al derivar la concesión de los 4 Planes de RSU de una actividad desarrollada por el trabajador consultante con anterioridad a su desplazamiento a territorio español, los rendimientos del trabajo derivados de las entrega de las acciones realizadas con posterioridad a su desplazamiento a España (entregas de acciones posteriores a 10 de junio de 2024) están no sujetos a tributación en España, atendiendo a que tributa por el régimen especial del artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos que deriven de una actividad desarrollada con anterioridad al desplazamiento a España no se entienden obtenidos durante la aplicación del régimen especial del artículo 93 de la LIRPF. Para que estos rendimientos tributen en España, deben entenderse obtenidos en territorio español según el TRLIRNR, lo que requiere que deriven, directa o indirectamente, de una actividad personal desarrollada en territorio español. Si las RSU corresponden íntegramente a trabajo realizado antes del traslado y no derivan de actividad en España, no están sujetos a tributación en este país.
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