Taxation of Employee - RS/RSU
Tax at vesting. Taxable amount is fair market value of the shares on the tax event.
Tax on sale
Sub Deduction - RS/RSU
Yes, if subsidiary reimburses parent. for cost of awards.. Written reimbursement agreement recommended.
Withholding and Reporting - RS/RSU
Income Tax:
Yes, withholding and reporting required.
Social Insurance Contribution:
Yes. Employee and employer social insurance contributions apply. The employer must withhold the employee portion.
Data Privacy - RS/RSU
Written consent in Spanish from employees to transfer of personal data abroad is recommended. Also, the holders of personal data banks are required to register the data banks before the National Registry of Personal Data Protection, as well as communicate any cross-border transfer.