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International officials

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

EU officials, UN and OECD staff, diplomats, and retirees from international organizations. A tax system of its own that almost no one understands, and which, if applied incorrectly, can be very costly.

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The problem

The Protocol on Privileges does not apply on its own.

Officials of European institutions are subject to a specific tax regime—the Protocol on Privileges and Immunities (Articles 12 and 13)—which does not follow the general rules of personal income tax. The tax exemption on salaries or pensions, the treatment of other income, and tax residency are intertwined in ways that a general-practice law firm rarely handles.

The typical mistake isn’t failing to pay—it’s overpaying for years, or risking a tax adjustment that could have been avoided. We’re talking about five- and even six-figure amounts over the course of a career.

  • Exemption from official salary incorrectly applied to other sources of income.
  • Tax residency determined without taking into account the Protocol on Privileges and Immunities.
  • Reporting Requirements (Form 720) Not Filed or Filed Incorrectly.
  • Paying taxes on capital gains that, in the interest of tax fairness, should be exempt.
Review my case

What we decide.

Analysis of Your Status

Analysis of Your Status

We review the bylaws applicable to your organization or institution, the host agreement, and the applicable protocol to determine what is subject to taxation and what is not.

Tax Residency

Tax Residency

Determining your residence by considering the number of days spent there, your personal and financial interests, and your status.

Disclosure Requirements

Disclosure Requirements

Form 720 and declarations of foreign assets, with no omissions or overstatements.

Representation Before the Tax Authority

Representation Before the Tax Authority

As licensed attorneys, we handle appeals and legal proceedings through to the end.

Who We Work For.

EU officials

Staff of the Commission, Parliament, Council, and agencies and bodies of the European Union.

UN and OECD officials

Officials and consultants from the United Nations, the OECD, and specialized agencies.

Diplomats

Accredited personnel and diplomatic missions whose tax status is determined by their legal status.

Retirees

Pensions from international organizations and their taxation in Spain under tax treaties.

Why We’re Unique in This.

01

Published Doctrine

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

Aranzadi 2024
02

Complaint Filed with Brussels

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

European Commission
03

Academic rigor

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

Doctor cum laude EUIPO · F4E
How We Work

Three steps. Always the same professional.

01
First Visit
We analyze the applicable tax regulations (headquarters agreements, protocols, statutes) and your entire tax situation as a whole.
02
Strategy and Quantification
We'll tell you exactly what's taxable, what isn't, and how much is at stake.
03
Enforcement and Defense
We file, file for tax amnesty, and, if necessary, defend you against the tax authorities.
Schedule your first consultation
Riera Consulting professionals
Taxation of International Civil Servants
Frequently Asked Questions

Frequently Asked Questions .

It depends on the organization, its bylaws, and the type of income. Official salaries are generally exempt under the relevant protocol, but other sources of income (rent, investments, business activities) may be subject to taxation. We analyze each case individually.
It is the framework that governs the tax treatment of personnel at international organizations (for example, Articles 12 and 13 of the EU Protocol). It establishes specific exemptions and residency rules that take precedence over the general personal income tax rules.
Official salary is usually exempt, but that exemption does not automatically extend to the rest of your income, nor does it exempt you from formal obligations. That is exactly where the most costly mistakes are made.
Depending on the agency and the applicable agreement, the pension may be treated differently from an ordinary pension. We will review the agreement and your residency status before providing an answer.
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.
Tax residency does not depend solely on the number of days you spend in the country; the center of your personal and economic interests also matters. The status of international civil servant adds specific rules that must be taken into account.
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.
Yes. Diplomatic and accredited personnel are treated differently, and we coordinate this with their mission and in accordance with applicable regulations.
We provide service in Spanish, English, French, and German, and we work 100% remotely using electronic signatures and a client portal. You don’t need to be in Alicante.
See all questions
First Visit

Let's talk.

A tax attorney reviews your case and explains, with specific figures, what's at stake.

  • We work in Spanish, English, French and German.
  • 100% remote: electronic signature and client portal.

965 92 91 94 · info@rieraconsulting.es

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