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A UN employee in Valencia asks whether their income is subject to Spanish personal income tax and whether they must declare it. Hacienda responds that as a resident, they are taxed on worldwide income, but salaries from the WHO may be exempt if the employee is a staff member of that organisation.
Question raised: Taxation in Spain of the emoluments received due to such status as internal personnel of the United Nations Organization: whether there is an obligation to file a tax return.
Residents in Spain are taxed on their worldwide income, without prejudice to exemptions provided by international treaties. According to the Convention on the Privileges and Immunities of the Specialized Agencies of the United Nations, officials of agencies such as the WHO enjoy exemptions on their salaries and emoluments. The application of this exemption depends on whether the worker is considered an official of said categories as determined by each agency. The obligation to file a tax return depends on the quantitative limits of the Personal Income Tax Law (LIRPF), excluding exempt income from the calculation of said limits.
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