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V0501-25 ·27 March 2025 ·consulta-vinculante Low impact
Tax

Salaries of a U.S. consulate employee with dual nationality are taxable in Spain

A U.S.-Spanish citizen working at the U.S. Embassy consulate in Madrid asks whether his remuneration is exempt from Spanish income tax. The DGT determines that, as a Spanish national and resident in Spain, his earnings are only subject to taxation in Spain.

In 6 key points

How it affects those involved

The ruling clarifies that remuneration of a dual-national employee working at a U.S. consulate in Spain is taxable in Spain due to the individual's Spanish nationality and residency status.

Lifecycle

2025-03-27PublishedPublished 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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