The European Commission has requested that Spain amend its tax rules for non-Spanish EU residents working in Spanish diplomatic or consular offices. Pursuant to Spanish legislation, a person who is recruited in an EU Member State other than Spain to work abroad in a diplomatic office or in any other similar institution continues to be treated as a non-resident for tax purposes. As a non-resident, one cannot benefit from personal or family allowances. However, people who were Spanish residents before being recruited are treated as residents benefiting from the tax allowances. According to the Commission, this tax treatment is contrary to the free movement of persons. If Spain does not respond satisfactorily within two months, the Commission may refer this issue to the European Court of Justice.