Spain and the U.S. extend tax privileges to administrative staff of their embassies
15 Jun 2026Effective: 01 Jul 202678 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…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
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.
The State and nine autonomous communities create a joint body to coordinate and certify expenses for the 2027 Jacobean Holy Year program, which offers maximum t...
Companies and individuals sponsoring the 2027 Jacobean Holy Year and organizing entities
Drafting errors in the European regulation on administrative cooperation in VAT are corrected. It affects special VAT schemes for cross-border e-commerce.
Cross-border e-commerce companies covered by OSS/IOSS VAT schemes in the EU
The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax
The Bank of Spain sets at 2.848% the yield on public debt with a 2-6 year maturity for July 2026. This figure is an official reference interest rate for banking...
Holders of loans indexed to this rate and financial entities
The Tax Authority restores the tax identification number to 63 companies that had it cancelled, allowing them to operate normally with the Administration.
63 commercial companies with restored NIF and their partners, suppliers and creditors
The AEAT cancels the tax identification numbers of over 200 companies, preventing them from operating legally. Affected companies will be unable to carry out ta...
Companies with revoked NIF, their partners, creditors and companies operating with them