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A Spanish citizen resident in Switzerland and a UN official asks whether she is subject to Spanish income tax due to her position. The DGT replies that, as no official position is proven to establish residency, general residency rules apply.
Question raised 1. Whether a person is considered a taxpayer for Personal Income Tax (IRPF) through the application of Article 10.1 of Law 35/2006 on said Tax, specifically under letter d) of said provision?
The determination of tax residence shall be carried out according to the general rules of Article 9.1 of the Personal Income Tax Law (LIRPF). Article 10.1 of the LIRPF equates certain Spanish nationals residing abroad to tax residents, but if it is not proven that the person holds an active official position or employment, said equivalence shall not apply. In the event of being a tax resident, the individual would be taxed on their worldwide income, although UN salaries may be exempt under the Convention on the Privileges and Immunities of the United Nations.
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