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V2526-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Rental income from Spanish property by a Mexican resident is taxable in Spain

A Mexican tax resident enquires about the taxation of rental income from immovable property located in Spain. The DGT determines that, under the Spain-Mexico Double Taxation Agreement, such income may be subject to taxation in Spain.

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2025-12-18PublishedPublished 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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