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International Officials · Diplomats

Diplomatic status. A distinct framework, many exceptions.

Diplomatic and accredited personnel of missions and representative offices. The Vienna Convention and headquarters agreements govern your tax status, but they do not cover all of your income or all of your obligations. We coordinate your tax matters with your mission and in accordance with applicable regulations.

The Challenge

Diplomatic immunity does not cover everything.

The Vienna Convention on Diplomatic Relations and the headquarters agreements establish tax privileges and immunities, but their scope is limited: they do not automatically cover private income, investments, or certain assets located in Spain.

A common mistake is to assume that the statute provides a blanket exemption. The reality is more nuanced, and a misinterpretation can lead to a rectification that could have been avoided.

  • Tax exemption mistakenly extended to private income.
  • Tax residency and family status (unweighted).
  • Property and investments in Spain taxed without any criteria.
  • Disclosure requirements filed (or not filed) by default.

How we can help you .

Vienna

Statute and Vienna Convention

Definition of the tax privileges and immunities that apply to you based on your accreditation and headquarters agreements.

Income

Income Not Covered

Treatment of private income, investments, and activities that fall outside the scope of the statute.

Residence

Housing and Family

Determining your tax residency and that of your family, taking into account legal status, treaties, and length of stay.

Mod. 720

Disclosure Requirements

Form 720 and other declarations regarding assets held abroad, with no omissions or overstatements.

How We Work

Three steps. One person in charge.

1
Assessing Your Status
We review your accreditation, venue agreements, and all your rental agreements.
2
Strategy and Quantification
We'll explain what the statute covers, what it doesn't, and what's at stake.
3
Enforcement and Defense
We file, file for tax amnesty, and, if necessary, defend you against the tax authorities.

Why Us.

Royal Specialty

The only ones in Spain with a published legal treatise (Aranzadi 2024) on the taxation of civil servants and international personnel.

Alignment with Your Mission

We work with your mission or representative office to ensure that your tax affairs comply with your charter and applicable regulations.

4 languages · 100% remote

Customer service in Spanish, English, French, and German, with electronic signatures and a customer portal. No matter where you are.

Preguntas frecuentes

Frequently Asked Questions .

The Vienna Convention and the headquarters agreements establish tax privileges and immunities, but their scope is limited. Private income and certain assets may be subject to taxation. We will analyze this based on your status.
Generally speaking, no. Immunity protects the performance of official duties, not automatically your private income and investments. This is one of the areas where the most mistakes are made.
Consider your tenure, the focus of your personal and financial interests, and your status. For accredited staff, specific rules apply that must be taken into account.
The treatment plan for family members living with you may differ from yours. We’ll review it together to avoid any unforeseen issues.
It may apply to you depending on your assets and rights abroad and your residency status. We review this to ensure you neither underreport nor overreport.
Yes. We handle each case with the utmost confidentiality and, when appropriate, coordinate directly with the relevant mission or diplomatic office.
We provide service in Spanish, English, French, and German, with 100% remote processing: electronic signatures and a client portal.

Before we take anything for granted, let’s talk.

A tax attorney reviews your articles of incorporation and your income, and clearly explains what is covered and what is not. With complete discretion.

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