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A worker resident in Spain asks whether the granting of shares under a performance-linked plan should be taxed in Spain or Poland, and if they can recover undue withholdings. The DGT rules that Spain has the right to tax based on residency and Poland for the portion of work performed there, and that Spain must eliminate double taxation.
Question raised In relation to the income derived from the granting of shares carried out in March 2015, whether it is understood to be fully accrued in 2015 and which country (Spain or Poland) may subject it to taxation. Whether the withholding tax applied in Spain, on account of Personal Income Tax, was incorrect and, if so, whether a refund of undue payments should be requested.
La entrega de acciones se califica como rendimiento del trabajo en especie y se imputa al periodo en que son exigibles. Según el Convenio entre España y Polonia, España puede gravar la renta por ser el Estado de residencia, pero Polonia también tiene potestad para gravar la parte correspondiente al trabajo desempeñado en su territorio. España deberá eliminar la doble imposición mediante el método de exención con progresividad. Si las rentas estuvieran exentas en España, no habría obligación de practicar retención.
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