European Commission officials living in Spain: your real tax position

Living in Spain and being tax resident in Spain are not always the same thing for an official or other servant of the European Union. Their taxation depends on two different rules in Protocol No 7: the national tax exemption for certain remuneration paid by the EU and, where its conditions are met, keeping the tax domicile they had before entering the service of the Union.

That is why it is wrong to say either that EU officials pay no tax in Spain or that everyone who lives here must declare their worldwide income for Spanish income tax. The first step is to establish the employee’s status and tax residence; only then can each type of income and each tax be analysed.

What the exemption of the EU salary means

Article 12 of the Protocol subjects remuneration paid by the Union to its internal tax and exempts it from national taxes. The exemption has no €60,100 cap like the one that applies to certain work performed abroad. Before applying it, you need to check that the person and the payments are covered by the regime: working for a contractor of a European institution does not, on its own, make an employee an EU official or other servant.

The benefit applies to that remuneration, not to all income or assets acquired with it. Rental income, an investment or a property must be analysed under their own rules. Nor can the EU salary be used to indirectly increase national tax on other income by adding it in to set the tax rate.

Tax residence: the Protocol first, then the general rules

Article 13 sets a special rule for anyone who, solely because of the performance of their duties for the EU, moves their residence to a Member State other than the country where they had their tax domicile when they entered the service of the Union. If that country of tax origin is a Member State, the domicile is deemed to be kept there for the purposes set out in the Protocol. It is not freely chosen and does not depend on nationality.

The rule covers taxes on income and on wealth, inheritance tax and double tax treaties between Member States. It can also extend to a spouse who does not carry on a professional activity of their own and to dependent children in the official’s care. Applying it requires the facts and the family situation to be checked.

Two illustrative examples. A person with a tax domicile in France when they entered the service of the EU who moves to Spain solely because of their duties may keep their French tax domicile. Conversely, someone with a tax domicile in Spain who moves to Belgium for that reason may remain tax resident in Spain. Both examples assume that all the conditions of article 13 are met.

Where this rule does not apply, the ordinary rules and, where relevant, the applicable treaty must be examined. Article 9 of the Spanish Income Tax Act (in Spanish) looks, among other criteria, at presence for more than 183 days and at the main core or base of economic interests. The habitual residence in Spain of a spouse who is not legally separated and of dependent minor children is a presumption that can be rebutted, not an absolute rule.

How other income is taxed

With Spanish tax residence, personal income tax applies to worldwide income, subject to the relevant exemptions, treaties and double taxation rules. Rents, dividends, interest, other remuneration and gains on sales may all fall within the tax. National pensions also need their own classification; not every pension is necessarily taxable. Whether you must file a return is determined under article 96 of the Income Tax Act (in Spanish); the obligation does not arise automatically from having any additional income.

With a tax domicile kept in another Member State, Spanish income tax on worldwide income cannot be demanded merely because you live in Spain. Spanish-source income may be subject to Non-Resident Income Tax (IRNR) (in Spanish), with its exemptions and the applicable treaty. For example, renting out a property located in Spain requires a different analysis from the EU salary.

The type of investment also matters: dividends and interest are usually income from movable capital; selling or redeeming fund units usually produces a capital gain or loss, without prejudice to any special regimes that may apply.

EU official or other servant vs seconded national expert

Aspect	Official or other servant covered by the Protocol	Seconded national expert (SNE)
Main remuneration	EU remuneration under their statutory regime.	Keeps the remuneration from their home administration; may receive allowances from the host institution.
Tax basis	Article 12 of the Protocol for covered payments.	Ordinary rules for each item. Art. 7.p) is a conditional possibility.
€60,100 limit	Does not apply to the art. 12 exemption.	Only relevant if the art. 7.p) exemption applies.
Tax residence	Article 13 must be checked in particular.	Keeping the tax domicile under art. 13 is not presumed merely from being an SNE.

Article 7.p) of the Spanish Income Tax Act (in Spanish) requires, among other conditions, work actually performed abroad for a non-resident entity or a foreign permanent establishment, and a tax requirement in the destination country. The amount is calculated according to the work and travel that meet the legal conditions. An SNE who performs their work in Spain does not obtain this exemption merely by providing services to a European institution. Allowances must be reviewed separately.

Main residence: what has really happened in the European infringement case

On 18 June 2025, the European Commission announced a letter of formal notice to Spain in case INFR(2025)4007. The communication questions the treatment of homes used as a main residence by non-resident taxpayers, compared with the exclusion of imputed income on residents’ main homes.

On 29 April 2026, the Commission announced a reasoned opinion in the same case because of the discrimination it sees in that taxation. This is the latest step in the case identified in the official sources consulted for this review. The communication contemplates a possible referral to the Court of Justice if Spain does not take the necessary measures.

These steps are not a court ruling and do not prove that the legislation was corrected in 2025. Nor do they support a claim that there is a general favourable decision covering all main residence benefits in wealth tax and inheritance tax. Any claim must be examined by tax, tax year, legal basis and stage of the procedure; there is no automatic refund simply because the case has been opened.

Wealth tax, inheritance tax and reporting obligations

The salary exemption does not on its own eliminate taxes on wealth. You need to determine whether liability is unlimited or limited, which assets and rights are taxable, the exemptions and the applicable territorial rules. For inheritance tax, article 13 also contains a specific rule on movable property located in the State of actual residence. It should not be extended without analysis to any gift or to the whole family estate.

The obligation to report assets abroad also depends on the regime and on the requirements of each return. The Spanish Tax Agency includes among those who may have to file form 720 EU officials who keep their Spanish tax residence while living in another Member State, provided the form’s conditions are met. Having an exempt salary is not enough to be released from it, and living in Spain is not enough to be required to file it.

What to review before filing

• Personal and employment situation: appointment or contract, staff category, date of entering the service of the EU, tax domicile at that time, reasons for the move and the spouse’s professional activity.
• Income and assets: EU salary certificates, income unrelated to the post, property, investments and previous returns. The protected salary must not be included as taxable income or as exempt income with progression to increase tax on other income.
• Home and possible claims: actual use of the property, tax paid, tax year affected and whether there is a self-assessment or an assessment issued by the authorities. Any reference to the European case must be backed by documentation and an analysis of the appropriate route.

Frequently asked questions

Do European Commission officials pay tax in Spain?

They may. The salary protected by article 12 is not subject to national taxes, but other income and assets may be. The answer depends on their tax residence and on the rules for each tax.

Do more than 183 days in Spain always make me tax resident in Spain?

No. The special rule in article 13 on keeping the tax domicile must be checked first. The ordinary day count does not allow it to be ignored.

Does a seconded national expert always get the €60,100 exemption?

No. They must meet the requirements of article 7.p) and justify the work actually performed abroad. It does not apply automatically because of the appointment.

Should I include my EU salary as ordinary salary in my Spanish tax return?

No, when it is covered by article 12. Keep proof of it and check separately whether you need to file an income tax return for other income or other returns.

Has the Commission already resolved all the tax problems of EU officials in Spain?

That cannot be stated on the basis of the verified sources. The communications identified from 2025 and 2026 relate to a specific case on non-residents’ main homes and do not prove a general solution for all taxes.

A tax review tailored to your situation

The first question is not how much salary is exempt, but which regime applies to you and where your tax domicile is deemed to be. From there, your income, assets and the obligations that really apply can be reviewed.

To have your case reviewed, request an individual review from Riera Consulting’s tax team for EU officials and provide your appointment, the institution’s tax certificates and the returns for the years to be analysed.