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BOE-A-2026-13293 ·19 June 2026 ·acuerdo Low impact
Tax

Union for the Mediterranean Secretariat to be based in Barcelona with special immunities and privileges

The Headquarters Agreement between Spain and the Secretariat of the Union for the Mediterranean (UfM) formalises its establishment in Barcelona (Art. 3). The agreement grants the UfM legal personality, immunity from jurisdiction (criminal, civil, and administrative), and protection of its premises (Art. 2 and 6). It also establishes a regime of privileges regarding its communications, staff, customs management, and taxation (Art. 5, 7, and 8).

In 3 key points

  1. Immunity from criminal, civil, and administrative jurisdiction, except in cases of express waiver by the Secretary-General (Art. 6.1). (art. 6.1)
  2. Inviolability of premises and Spain's obligation to guarantee their protection (Art. 4). (art. 4)
  3. Preferential treatment for official communications, including priority and diplomatic pouches (Art. 5.1 and 5.2). (art. 5.1)

How it affects those involved

For the UfM, the agreement ensures operational autonomy through the inviolability of its premises and communications (Art. 4 and 5). For the Spanish State, it involves the recognition of immunities from jurisdiction and enforcement, except in cases of express waiver by the Secretary-General or damages caused by accidents involving authorised vehicles (Art. 6). Secretariat staff will benefit from a specific social security regime, tax exemptions, and residency facilities (Art. 15 and 16).

Lifecycle

2026-06-19PublishedPublished in the BOE
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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