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MEDIUM
FISCAL

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

V2526-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2526-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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