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A consultant has enquired whether their fees for services provided to the Asian Development Bank are exempt from Personal Income Tax (IRPF) under Law 44/1985. The Directorate General for Taxes (DGT) indicates that the exemption applies if the consultant is deemed an expert undertaking a mission for the Bank.
Cuestión planteada Si, de acuerdo con el artículo 56 de la Ley 44/1985, de 19 de diciembre, por la que se autoriza el ingreso de España en el Banco Asiático de Desarrollo, los honorarios recibidos por la prestación de los servicios al Banco están exentos de tributación en España por el Impuesto sobre la Renta de las Personas Físicas.
La exención de impuestos sobre salarios y emolumentos del Banco es aplicable si el consultante es consejero, suplente, funcionario, empleado o experto que lleve a cabo misiones para el Banco. Para los expertos, es necesario que sus actuaciones estén directamente relacionadas con las acciones del Banco para el cumplimiento de sus fines. Si se cumplen estas condiciones, los ingresos percibidos estarían exentos de imposición en España.
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