Taxation of staff engaged by embassies and consulates
Characteristics of taxation
The personnel hired by our Diplomatic and Consular Missions in countries with which Spain has not signed an Agreement, residing in said countries prior to their hiring, when obtaining income from a Spanish source without being residents in Spain, will be taxpayers of the Income Tax of not Residents, paying tax at the special tax rate of 8% on the full income received.
However, they do not pay tax in Spain if the work is performed exclusively abroad and the income is subject to personal income tax abroad.