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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.
Cuestión planteada - Si el sueldo que percibe como empleada del Consulado General de España corresponde a un rendimiento dentro del apartado "Funciones públicas" o "Trabajos dependientes".
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