Stock options, RSUs, ESPPs,…

Understand how stock options, RSUs, and ESPPs are taxed under the Beckham Law — including pre-move and post-move vesting.

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Equity compensation is common in tech and startups — but the Beckham Law treats it differently. This video explains how RSUs, stock options, and ESPPs are taxed as employment income at 24% when received, and how pre-move vesting is usually exempt.

We also cover the proportional approach for mixed vesting periods (used by brokers like Morgan Stanley) and why it’s still a gray area.

If you have equity packages, this video helps you understand the tax impact of your move and how to plan vesting dates or sales. It’s especially useful for tech professionals relocating to Spain.

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Intellectual author
Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

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