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V0114-18 ·19 January 2018 ·consulta-vinculante Medium impact
Tax

OMC salaries may be exempt if employee status is proven

An OMC employee asks whether their wages are exempt from IRPF under the Marrakech Agreement. The DGT states that exemption depends on proving employee status to qualify for UN-like privileges and immunities.

In 6 key points

Lifecycle

2018-01-19PublishedPublished 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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