Tax & Revenue BOE Importance: 2/10

Spain and the U.S. extend tax privileges to administrative staff of their embassies

15 Jun 2026 Effective: 01 Jul 2026 16 views
Who is affected:
Administrative and technical staff of Spanish embassies in the U.S. and U.S. embassies in Spain

Summary

Spain and the U.S. agree to extend diplomatic tax benefits to administrative and technical staff of their diplomatic missions. The agreement enters into force on July 1, 2026.

Detailed analysis PRO

The bilateral agreement between Spain and the United States extends the tax privilege regime, previously reserved for diplomatic personnel stricto sensu, to administrative and technical staff of the diplomatic missions of both countries. The exchange of notes was formalized in Washington on May 21 and 28, 2025 and ente…

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Full official title

Entrada en vigor del Canje de Notas constitutivo de Acuerdo entre el Reino de España y los Estados Unidos de América, relativo a la extensión del régimen de privilegios fiscales al personal administrativo y técnico de las Misiones Diplomáticas de ambos países, hecho en Washington el 21 y 28 de mayo de 2025.

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