Taxation of staff engaged by embassies and consulates

Personnel hired by our Diplomatic and Consular Missions in countries with which Spain has not signed an Agreement, who are residents in said countries prior to their hiring, and who obtain income from a Spanish source without being residents in Spain will be taxpayers of the Non-Resident Income Tax, paying the special tax rate of 8% on the gross 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.