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V0114-18 19 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

OMC salaries may be exempt if employee status is proven

An OMC employee asks whether their wages are exempt from IRPF under the Marrakech Agreement. The DGT states that exemption depends on proving employee status to qualify for UN-like privileges and immunities.

The question raised

In relation to their quarterly and annual income tax returns in Spain, whether the remuneration received from the WTO is exempt from taxation pursuant to the provisions of Article VIII of the Marrakesh Agreement.

The DGT's ruling

If the consultant is an official of the WTO, the exemptions on salaries and emoluments provided for in international conventions on privileges and immunities shall be applicable to them in Spain. To this end, it is necessary to certify said status as an official. The DGT does not determine whether the consultant meets this requirement with the certificate provided.

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