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V3626-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

UN agencies' salaries may be exempt for Spanish staff

A UN employee in Valencia asks whether their income is subject to Spanish personal income tax and whether they must declare it. Hacienda responds that as a resident, they are taxed on worldwide income, but salaries from the WHO may be exempt if the employee is a staff member of that organisation.

In 6 key points

How it affects those involved

Residents of Spain are subject to tax on worldwide income, but certain UN agency salaries may be exempt if the employee is a staff member of that organisation.

Lifecycle

2015-11-19PublishedPublished 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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