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V2458-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Asian Development Bank fees may be exempt from Personal Income Tax subject to specific requirements

A consultant has enquired whether their fees for services provided to the Asian Development Bank are exempt from Personal Income Tax (IRPF) under Law 44/1985. The Directorate General for Taxes (DGT) indicates that the exemption applies if the consultant is deemed an expert undertaking a mission for the Bank.

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2024-12-05PublishedPublished 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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