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A consultant inquired whether payments from UNESCO are exempt from Personal Income Tax (IRPF) under the UN Convention on the Privileges and Immunities of the United Nations. The Directorate General for Taxes (DGT) ruled that, as the individual is a specialist rather than an official, the income is subject to taxation.
Cuestión planteada Tratamiento de dicho pago en el Impuesto sobre la Renta de las Personas Físicas. En particular, si le es aplicable la Convención sobre Prerrogativas de la ONU, artículo V, sección 18, letra b).
Para aplicar la exención de la Convención de la ONU, es necesario acreditar la condición de funcionario del organismo. Al no ser funcionario, los ingresos constituyen renta sujeta a IRPF. Según la naturaleza de la labor de consultoría, estos rendimientos se califican como actividades económicas si existe ordenación por cuenta propia de factores de producción.
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