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An executive asked whether income from a 2025 ICU unit-based remuneration scheme (conditional on tenure and share sales) should be taxed as income from work. The DGT confirms it is income from work and is due in the year the conditions are met.
Cuestión planteada Tributación de la cantidad percibida en 2025.
El importe percibido por las unidades ICU se califica como rendimiento del trabajo al derivar de la relación laboral. La imputación temporal corresponde al período impositivo en que el rendimiento sea exigible, es decir, cuando se cumplan las condiciones para su cobro. Podrá aplicarse la reducción del 30 por ciento si el rendimiento tiene un período de generación superior a dos años, se imputa en un único período y se cumplen los demás requisitos legales.
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