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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.
Question raised
In accordance with Article 6 of the Convention between Spain and Mexico, income from immovable property situated in a State may be taxed in that same State. As these are income from the lease of real estate in Spanish territory, the TRLIRNR applies, taxing the full amount of the yields at a rate of 24%. It shall be the responsibility of Mexico to eliminate double taxation pursuant to Article 24.2 of the Convention.
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