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The DGT confirms that reciprocity does not apply, and a foreign honorary consul resident in Spain must pay personal income tax on their worldwide income.
Cuestión planteada Aceptando, como premisa, que existe reciprocidad, si sería aplicable el artículo 9.2 de la LIRPF y, en consecuencia, el consultante no sería considerado contribuyente por el IRPF.
Los cónsules honorarios no están incluidos en los supuestos de reciprocidad del artículo 9.2 de la LIRPF. Por tanto, para determinar su residencia fiscal se aplicará el artículo 9.1 de la LIRPF. Si establecen su residencia en España, serán contribuyentes por su renta mundial, aunque las retribuciones que reciban de su Estado por sus funciones consulares podrían estar exentas según la Convención de Viena.
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