{"id":1444,"date":"2026-06-16T17:40:25","date_gmt":"2026-06-16T15:40:25","guid":{"rendered":"https:\/\/www.rieraconsulting.es\/eu-officials\/"},"modified":"2026-09-30T17:41:48","modified_gmt":"2026-09-30T15:41:48","slug":"eu-officials","status":"publish","type":"page","link":"https:\/\/www.rieraconsulting.es\/en\/european-and-international-officials\/eu-officials\/","title":{"rendered":"EU officials"},"content":{"rendered":"<section class=\"ss-hero\">\n\t<div class=\"ss-hero__inner\">\n\t\t<div class=\"ss-hero__text rv\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ss-hero__bc\" href=\"\/funcionarios-internacionales\/\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>EU officials<\/a>\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"ss-hero__h1\">Your tax situation <em>isn&#8217;t the same as everyone else&#8217;s.<\/em><\/h1>\n\t\t\t\t\t\t\t<p class=\"ss-hero__sub\">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.<\/p>\n\t\t\t\t\t\t<div class=\"ss-hero__ctas\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-p\">Review my case<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a><a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-g\">Talk to a lawyer<\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"ss-hero__media rv d1\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/09\/pexels-tim-diercks-719708976-39049420-scaled.webp\" width=\"1200\" height=\"900\" alt=\"\" fetchpriority=\"high\" decoding=\"async\">\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-reto\">\n\t<div class=\"ss-reto__i\">\n\t\t<div class=\"ss-reto__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">The Challenge<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-reto__t\">You need to know how to apply <em>Protocol No. 7<\/em>.<\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-reto__body rv d1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">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. <\/p>\n\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">The most common mistake isn\u2019t failing to pay: it\u2019s <strong>overpaying for years<\/strong>, 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.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"ss-reto__ul\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>EU salary exemption mistakenly extended to other sources of income.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Tax residence determined without taking Protocol No. 7 into account.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Rental income, investments, and business activities are taxed without analyzing the incentives.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Form 720 and reporting requirements handled without proper criteria.<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"calcpromo\">\r\n\t<div class=\"calcpromo__i rv\">\r\n\t\t<div class=\"calcpromo__txt\">\r\n\t\t\t<div class=\"calcpromo__eyebrow\">Calculator<\/div>\r\n\t\t\t<h2 class=\"calcpromo__t\">Assign a number <em>to your case.<\/em><\/h2>\r\n\t\t\t<p class=\"calcpromo__sub\">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.  <\/p>\r\n\t\t<\/div>\r\n\t\t<a class=\"calcpromo__cta\" href=\"https:\/\/www.rieraconsulting.es\/en\/calculadora-irpf-funcionarios-ue\/\">\r\n\t\t\tOpen the calculator\t\t\t<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>\r\n\t\t<\/a>\r\n\t<\/div>\r\n<\/section>\r\n\t<section class=\"ss-help\">\n\t<div class=\"ss-help__i\">\n\t\t<div class=\"ss-help__media rv\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/09\/miniature-people-travelling-globe-scaled.webp\" alt=\"\" loading=\"lazy\" decoding=\"async\">\n\t\t<\/div>\n\t\t<div class=\"ss-help__content\">\n\t\t\t<div class=\"ss-help__head rv\">\n\t\t\t\t<h2 class=\"ss-help__t\">What <em>we decide.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t<div class=\"ss-help__boxes\">\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Protocol No. 7<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">EU Salary Exemption<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Proper application of the official salary exemption and clarification of its scope and limits.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d1\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Residence<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Tax Residency and Status<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Determining your residence by taking into account the Protocol, the agreements, and your family and financial circumstances.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d2\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Other Income<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Rentals and Investments<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Taxation of non-exempt income (real estate, securities, business activities) and the application of double taxation treaties.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d3\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Mod. 720<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Disclosure Requirements<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Form 720 and other informational returns regarding assets held abroad, with no omissions or overstatements.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-flow\">\n\t<div class=\"ss-flow__i\">\n\t\t<div class=\"ss-flow__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">How We Work<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-flow__t\">Three steps. One <em>person in charge.<\/em> <\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-flow__steps rv d1\">\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">1<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Assessing Your Status<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We analyze your institution, your bylaws, and all your sources of income. No templates. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">2<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Strategy and Quantification<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We&#039;ll tell you exactly what&#039;s taxable, what isn&#039;t, and how much is at stake.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">3<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Enforcement and Defense<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We file, file for tax amnesty, and, if necessary, defend you against the tax authorities.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"ss-flow__cta rv d2\">\n\t\t\t<a href=\"\/contacto\/\" class=\"btn-p\">Book your first consultation<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a>\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-creds\">\n\t<div class=\"ss-creds__i\">\n\t\t<div class=\"ss-creds__head rv\">\n\t\t\t<h2 class=\"ss-creds__t\">Why We&#8217;re <em>Unique<\/em> in This.<\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-creds__grid\">\n\t\t\t\t\t\t\t<div class=\"ss-cred rv\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><line x1=\"16\" y1=\"17\" x2=\"8\" y2=\"17\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Published Doctrine<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">A book published by Aranzadi (2024) on the taxation of international civil servants. We don\u2019t interpret the law\u2014we wrote it. <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d1\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Complaint Filed with Brussels<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">A complaint filed with the European Commission that has led to infringement proceedings against Spain. Real fight, not just pamphlets. <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d2\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 21v-2a4 4 0 0 0-4-4H8a4 4 0 0 0-4 4v2\"\/><circle cx=\"12\" cy=\"7\" r=\"4\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Academic rigor<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">Doctoral dissertation awarded Cum Laude (UA, 2023) and university teaching. Lectures at EUIPO and Fusion for Energy (F4E). <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"faqs faqs--full\">\n\t<div class=\"faqs__i\">\n\t\t<div>\n\t\t\t<div class=\"rv\">\n\t\t\t\t<div class=\"eyebrow\" style=\"margin-bottom:16px\">Preguntas frecuentes<\/div>\n\t\t\t\t<h2 class=\"faqs__t\">Frequently <em>Asked<\/em> Questions <em>.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Do EU employees pay income tax in Spain? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">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.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>What is Protocol No. 7 on Privileges and Immunities? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">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. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>My salary is tax-exempt, but what about my rental income or investments? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">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. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>How does the fact that my family lives in Spain affect my tax residency? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">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. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Do I have to file Form 720? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">The requirement to report assets and rights held abroad may apply to you even if your salary is exempt. It\u2019s worth looking into this: penalties for noncompliance have historically been high. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Can I get a refund for taxes I overpaid in previous years? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">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. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>What happens if the tax authorities issue a claim against me or initiate proceedings? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">We are licensed attorneys: in addition to planning, we defend our clients. We handle appeals and proceedings before government agencies and economic-administrative courts. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>What languages do you support, and can I handle this remotely? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">We provide service in Spanish, English, French, and German, with a 100% remote process: electronic signature and client portal. You don&#8217;t need to be in Alicante. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"fcta\">\n\t<div class=\"fcta__i rv\">\n\t\t<div>\n\t\t\t<h3 class=\"fcta__t\">Before you make your next statement, <em>let&#8217;s talk.<\/em><\/h3>\n\t\t<\/div>\n\t\t<div class=\"fcta__right\">\n\t\t\t<p class=\"fcta__s\">A tax attorney reviews your case and explains, with specific figures, what&#8217;s at stake.  <strong>No obligation.<\/strong><\/p>\n\t\t\t<div class=\"fcta__btns\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-p\">\n\t\t\t\t\tRequest a consultation\t\t\t\t\t<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"tel:+34965929194\" class=\"btn-g\">965 92 91 94<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":1477,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1444","page","type-page","status-publish","hentry"],"acf":{"seo_title":"","seo_description":"","seo_og_image":null,"json-ld":"","seo_noindex":false},"_links":{"self":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/comments?post=1444"}],"version-history":[{"count":0,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1444\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1477"}],"wp:attachment":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/media?parent=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}