During the year 2020, I have received RSU’s from my Company, which is a non-Spanish company, with a vesting period of 1/3 every year. Should I report the RSU’s at the time of filing my 2020 Form 720?

RSU’s are considered a right to receive a number of shares of the Company, after a corresponding vesting period (in this case, the vesting period is 1/3 of the units every year).

There is no obligation to report RSU’s in the For 720 until shares are delivered and assuming this will be at a foreign bank.