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V1395-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Taxation of consular staff salaries depends on fiscal residency and nature of stay

An employee of the Spanish Consulate in Mexico asks whether her salary is taxable as public functions or as dependent employment. The DGT states that, under the Mexico double taxation treaty, the taxing authority depends on whether the individual is a fiscal resident in Mexico and whether their residency is solely due to performing services at the Consulate.

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2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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