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V2476-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

UNOPS contractor’s income not exempt under UN immunity convention

A UNOPS employee with Spanish tax residence inquired whether their income was exempt under the UN Immunities Convention. The DGT replied that, as an independent contractor rather than an official, they are not entitled to such exemption.

The question raised

Application, to the income received from UNOPS, of the exemption provided for in the Convention on the Privileges and Immunities of the United Nations.

The DGT's ruling

For exemptions on salaries and emoluments to be applicable, it is necessary to hold the status of an official of the UN or its specialized agencies. In the case of an independent contractor, the status of an official of the entity cannot be attributed to them for the purpose of applying the Convention. Therefore, if the taxpayer is a tax resident in Spain, they must be taxed on their income without entitlement to the exemption requested.

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