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BOE-A-2026-12876 ·15 June 2026 ·acuerdo Low impact
Tax

Administrative and technical staff of diplomatic missions: tax privileges agreement with the USA enters into force

The entry into force of the Agreement between Spain and the United States regarding the extension of tax privileges to the administrative and technical staff of their Diplomatic Missions is announced. This agreement, formalised through an Exchange of Notes in Washington, establishes a framework of tax exemptions and privileges for said personnel (ref. BOE index).

In 1 key point

  1. Entry into force of the Agreement of 28 May 2026 (ref. indice BOE)

How it affects those involved

Administrative and technical staff of Spanish Diplomatic Missions in the USA and US Diplomatic Missions in Spain will benefit from an extension of their tax privileges (ref. BOE index). This entails a specific tax exemption regime for this group within the framework of diplomatic relations between both countries.

Lifecycle

2026-06-15PublishedPublished in the BOE
2026-05-28Into forceComes into force (Acuerdo de 28 de mayo de 2026)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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