MEDIUM
FISCAL Fiscal exemptions for PNUD contracts not available without official status
Technical details
Summary
A consultant asks whether income from a PNUD contract is tax-exempt. The DGT responds that, as not qualifying as an official under the 1946 Convention, no tax exemption applies.
In 5 key points
How it affects those involved
Tax-exempt status for PNUD contract income is only available to individuals recognised as officials under the 1946 Convention.
Lifecycle
2026-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.