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A consultant asks whether recurrent income from an advisory contract with FIDA (an international body) could be exempt from Spanish income tax as if it were a employment contract. The DGT responds that exemption for specialised international organisations requires the status of public official, which is not held by an adviser, and that the income is taxed in Spain under the double taxation treaty with Italy.
Question posed: To determine whether, given that they are recurring income (received for several years) and involve an international multilateral organization, they could receive the same treatment as those derived from an employment contract and be exempt from taxation under Personal Income Tax.
To apply the tax exemption on salaries from specialized UN agencies, it is necessary to certify the status of official. An advisory contract does not grant such status, and international regulations do not provide for exemptions for advisory services. By performing the work from Spain, the income is taxed in Spain pursuant to the Personal Income Tax Law and the Convention with Italy.
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