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V0002-20 8 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Income from UN services is only exempt if official status is proven

A resident in Spain has enquired whether income earned from translation work for a United Nations Agency is tax-exempt. The DGT has ruled that such an exemption requires proof of status as an official of the UN or a specialised agency.

The question raised

Whether the income received for services contracted by the United Nations Agency will be exempt from taxation in Spain through the application of the prerogatives attributable to the United Nations. In the event they are not exempt, the tax rate that must be paid.

The DGT's ruling

To apply the exemption on salaries and emoluments from the UN or its specialized agencies, it is necessary to certify the status of official of said organization. In the event of not being an official, the income is included in the general taxable base of the Personal Income Tax (IRPF). The general and regional tax scales provided for by law shall apply.

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