Skip to content
V0766-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

IRPF exemption on IBRD remuneration does not apply to non-civil servants

A consultancy firm inquired whether its income from the International Bank for Reconstruction and Development (IBRD) is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that tax exemptions under international treaties apply only to civil servants of specialised UN agencies, not to professionals hired for consultancy services.

In 6 key points

How it affects those involved

This ruling clarifies that consultancy fees received from international organisations like the IBRD are subject to standard taxation, as the specific tax exemptions reserved for international civil servants do not extend to independent contractors or consultants.

Lifecycle

2017-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact