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A consultant asks whether income from a PNUD contract is tax-exempt. The DGT responds that, as not qualifying as an official under the 1946 Convention, no tax exemption applies.
Cuestión planteada
Las remuneraciones derivadas del contrato no pueden acogerse a las exenciones fiscales de la Convención sobre Privilegios e Inmunidades de las Naciones Unidas de 13 de febrero de 1946. Esto se debe a que la consultante no ostenta la condición de funcionario del PNUD según dicha Convención, tal como se indica en su propio contrato.
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