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V4948-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

A consular honary resident in Spain must pay Spanish personal income tax on worldwide income

The DGT confirms that reciprocity does not apply, and a foreign honorary consul resident in Spain must pay personal income tax on their worldwide income.

In 6 key points

How it affects those involved

Foreign honorary consuls residing in Spain are subject to Spanish personal income tax on their global income, without benefit of tax reciprocity.

Lifecycle

2016-11-15PublishedPublished 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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