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A professional residing in Spain inquired whether income received under a service contract with the International Telecommunication Union (ITU) was exempt under UN conventions. The DGT ruled that, as she is an independent contractor rather than a civil servant, the exemption for salaries and emoluments does not apply.
Cuestión planteada Si la cantidad percibida se ha de declarar como renta en el Impuesto sobre la Renta de las Personas Físicas o se encuentra exenta de tributación conforme a la Convención sobre Prerrogativas e Inmunidades de las Naciones Unidas de 1946.
La exención de impuestos sobre sueldos y emolumentos de la Convención sobre Privilegios e Inmunidades de los Organismos Especializados de Naciones Unidas se aplica solo a los funcionarios de dichos organismos. Al ser la consultante una contratista independiente y no miembro del personal de la UIT, no puede beneficiarse de dicha exención. Por tanto, las rentas obtenidas por la prestación de servicios profesionales deben tributar en España.
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