Article 32
Isenção fiscal das instalações consulares
1.Consular premises and the residence of the career head of consular post of which the sending
State or any person acting on its behalf is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered.
2.The exemption from taxation referred to paragraph 1 of this article shall not apply to such dues and taxes if, under the law of the receiving State, they are payable by the person who contracted with thes ending State or with the person acting on its behalf.
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