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V2476-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

UNOPS contractor’s income not exempt under UN immunity convention

A UNOPS employee with Spanish tax residence inquired whether their income was exempt under the UN Immunities Convention. The DGT replied that, as an independent contractor rather than an official, they are not entitled to such exemption.

In 6 key points

How it affects those involved

Contractors working for UNOPS without official status do not benefit from UN immunity exemptions for income tax purposes.

Lifecycle

2015-08-05PublishedPublished 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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