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The UN inquires whether income from Spanish sources earned by it and its pension fund (UNJSPF) is tax-exempt and how to prove it. The DGT responds that the exemption under the Convention on Privileges and Immunities applies to both entities, except where the income constitutes remuneration for public services.
Cuestión planteada Si a las rentas de fuente española obtenidas por las Naciones Unidas, y en particular, procedentes de activos gestionados por UNJSPF, les resulta de aplicación la exención establecida en la Convención de 13 de febrero de 1946, de Privilegios e Inmunidades de la Organización de las Naciones Unidas, a la que se adhirió España por Instrumento de 13 de julio de 1974 (BOE de 17/10/1974), y si, en tal caso, dichas rentas se encuentran excluidas de retención en España, así como el procedimiento formal para hacerla efectiva.
Las rentas de fuente española de la ONU están exentas de contribuciones directas, incluyendo el IRNR, según la Convención de 1946. Esta exención se extiende al UNJSPF por ser un órgano subsidiario de la ONU. Para evitar la retención, se debe acreditar la exención mediante certificación de la ONU ante la entidad financiera o pagador. Si las rentas se obtienen vía entidad no transparente, no procede la exención por su carácter subjetivo.
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