In judgments dated 8, 10 and 21 April 2025, the Supreme Court confirmed that remuneration received by Spanish military personnel assigned to international missions—specifically UN operations abroad and service on ships in international waters under NATO command—is exempt from personal income tax (IRPF) under Article 7(p) of the Personal Income Tax Law.
This case law recognises the right of Spanish military personnel not to pay IRPF on income earned for work performed abroad during these missions.
Consequently, personnel deployed on these international missions may, in addition to excluding qualifying income from their tax returns, request correction of returns for tax years that are not time-barred and seek repayment of tax unduly paid.
Our firm provides specialist tax advice and handles the process: reviewing individual circumstances, gathering supporting documents, preparing the rectification request and following it up with the Spanish Tax Agency.
If you have served on these types of international missions in recent years, you may be entitled to recover part of the IRPF paid. Contact us to examine your case. The time available for making a claim is limited.