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EU officials

Your tax situation isn’t the same as everyone else’s.

Staff of the Commission, the Parliament, the Council, and the agencies of the European Union. Protocol No. 7 on Privileges and Immunities establishes a specific set of rules (exemption from official salary, residency requirements, and treatment of other income) that a general-practice law firm rarely handles. We have been handling these matters since 1978.

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The Challenge

You need to know how to apply Protocol No. 7.

The exemption from EU official salary is just the beginning. The real pitfall lies in what surrounds that exemption: how your other income is taxed, how your tax residency is determined, and what reporting obligations you still have despite being exempt.

The most common mistake isn’t failing to pay: it’s overpaying for years, or exposing yourself to an avoidable tax adjustment by applying the general personal income tax rules to your situation instead of your specific tax status.

  • EU salary exemption mistakenly extended to other sources of income.
  • Tax residence determined without taking Protocol No. 7 into account.
  • Rental income, investments, and business activities are taxed without analyzing the incentives.
  • Form 720 and reporting requirements handled without proper criteria.
Calculator

Assign a number to your case.

Using three pieces of information: your municipality, your income in Spain (excluding your salary), and your net worth. Estimate your income tax and net worth, taking into account the tax-exempt municipal income, and it will tell you which tax forms you need to file. A PDF report is generated that you can download.

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What we decide.

Protocol No. 7

EU Salary Exemption

Proper application of the official salary exemption and clarification of its scope and limits.

Residence

Tax Residency and Status

Determining your residence by taking into account the Protocol, the agreements, and your family and financial circumstances.

Other Income

Rentals and Investments

Taxation of non-exempt income (real estate, securities, business activities) and the application of double taxation treaties.

Mod. 720

Disclosure Requirements

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

How We Work

Three steps. One person in charge.

1
Assessing Your Status
We analyze your institution, your bylaws, and all your sources of income. No templates.
2
Strategy and Quantification
We'll tell you exactly what's taxable, what isn't, and how much is at stake.
3
Enforcement and Defense
We file, file for tax amnesty, and, if necessary, defend you against the tax authorities.
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Why We’re Unique in This.

Published Doctrine

A book published by Aranzadi (2024) on the taxation of international civil servants. We don’t interpret the law—we wrote it.

Complaint Filed with Brussels

A complaint filed with the European Commission that has led to infringement proceedings against Spain. Real fight, not just pamphlets.

Academic rigor

Doctoral dissertation awarded Cum Laude (UA, 2023) and university teaching. Lectures at EUIPO and Fusion for Energy (F4E).

Preguntas frecuentes

Frequently Asked Questions .

Official salary received from the European Union is generally exempt under Protocol No. 7, but that exemption does not automatically apply to the rest of your income, nor does it exempt you from all formal obligations. We review each case on a case-by-case basis.
It is the framework that governs the tax regime for staff of EU institutions (particularly Articles 12 and 13). It establishes specific exemptions and residency rules that take precedence over the general personal income tax rules.
Official salaries are usually tax-exempt; your other sources of income (real estate, securities, business activities) may be taxed as usual. That is precisely where the most costly mistakes are made.
Residency is not determined solely by the number of days spent in the country; it also depends on the focus of your personal and financial interests. The status of a European civil servant introduces specific rules that must be taken into account.
The requirement to report assets and rights held abroad may apply to you even if your salary is exempt. It’s worth looking into this: penalties for noncompliance have historically been high.
In many cases, yes, within the legal deadlines for correction. We review your most recent tax returns to identify any overpayments and, if applicable, request a refund.
We are licensed attorneys: in addition to planning, we defend our clients. We handle appeals and proceedings before government agencies and economic-administrative courts.
We provide service in Spanish, English, French, and German, with a 100% remote process: electronic signature and client portal. You don’t need to be in Alicante.

Before you make your next statement, let’s talk.

A tax attorney reviews your case and explains, with specific figures, what’s at stake. No obligation.

Request a consultation 965 92 91 94
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