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V4948-16 15 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reciprocidad

A consular honary resident in Spain must pay Spanish personal income tax on worldwide income

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.

The question raised

Assuming, as a premise, that reciprocity exists, whether Article 9.2 of the LIRPF would be applicable and, consequently, whether the applicant would not be considered a taxpayer for IRPF purposes.

The DGT's ruling

The reciprocity provided for in Article 9.2 of the LIRPF is not applicable to honorary consuls, as they are not included in the scenarios set forth in Article 10.1 b). If the honorary consul establishes tax residence in Spain, they shall be a taxpayer on their worldwide income. Notwithstanding, the remunerations or gratifications received from their country for the performance of their duties may be exempt pursuant to Article 66 of the Vienna Convention on Consular Relations.

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