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BOE-A-2026-20268 ·30 September 2026 ·otro not-relevant
Administrative

Spain and UNICEF agree to establish a Global Office on Spanish territory

The Kingdom of Spain and UNICEF have signed a Headquarters Agreement to allow the establishment of a UNICEF Global Office in Spain, intended to perform regulatory, administrative, operational, and technical functions (Art. I). This agreement strengthens the organisation's presence in the country, which already hosts the Giga Technology Centre in Barcelona and support functions in Valencia. The agreement provides for tax exemptions on goods and services acquired or imported for the organisation's official use (Art. IX).

In 3 key points

  1. Exemption from VAT and other levies on goods and services acquired or imported for UNICEF's official use (Art. IX.2). (Art. IX.2)
  2. Guarantee of public services (electricity, water, gas, etc.) at rates no higher than those applied to Government departments (Art. XI.2). (Art. XI.2)
  3. Right of UNICEF to use its flag and emblem on buildings, vehicles, vessels, and aircraft (Art. X.1). (Art. X.1)

How it affects those involved

For UNICEF, the agreement guarantees immunities, privileges, and tax exemptions (such as VAT) on the acquisition of supplies, equipment, and fuel for official use (Art. IX). For the Spanish Competent Authorities, the agreement establishes the obligation to guarantee public services (water, electricity, communications, etc.) on equitable terms and at rates no higher than those applied to Government departments (Art. XI).

Lifecycle

2026-09-30PublishedPublished 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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