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V1672-14 ·1 July 2014 ·consulta-vinculante Medium impact
Tax

UN and UNJSPF pensions exempt from Spanish income tax

The UN inquires whether income from Spanish sources earned by it and its pension fund (UNJSPF) is tax-exempt and how to prove it. The DGT responds that the exemption under the Convention on Privileges and Immunities applies to both entities, except where the income constitutes remuneration for public services.

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2014-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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