BOE-A-2026-7192 ·30 March 2026 ·acuerdo Low impact
Tax

Spain joins IRENA Agreement on Privileges and Immunities with tax reservations for residents

Spain has expressed its consent to be bound by the Agreement on the Privileges and Immunities of the International Renewable Energy Agency (IRENA). The State has established a reservation ensuring that Agency officials of Spanish nationality or foreign nationals residing in Spain shall not benefit from tax exemptions on salaries, pensions, or severance payments (Reservation, Art. VI, sections 18 to 22). Additionally, it defines the concept of 'dependant family members' for immigration purposes (Declaration, Art. VI, section 18 c).

In 2 key points

  1. There will be no tax exemptions on salaries, pensions, or severance payments for tax residents in Spain (Reservation, Art. VI, sections 18 to 22). (Reserva, art. VI, secciones 18 a 22)
  2. Dependant children: under 21 years of age, or under 23 if pursuing higher education (Declaration, Art. VI, section 18 c). (Declaración, art. VI, sección 18 c)

How it affects those involved

For IRENA officials with tax residence in Spain, their salaries, pensions, and severance payments will be taxed in accordance with Spanish regulations, without Personal Income Tax (IRPF) exemptions (Reservation, Art. VI). For the family members of such officials, the rule limits the definition of 'dependant family members' to spouses, unmarried children under 21 (or 23 if studying), and descendants with disabilities (Declaration, Art. VI, section 18 c).

Lifecycle

2026-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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