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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.
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De acuerdo con el artículo 6 del Convenio entre España y México, las rentas de bienes inmuebles situados en un Estado pueden someterse a imposición en ese mismo Estado. Al tratarse de rentas por arrendamiento de inmuebles en territorio español, se aplica el TRLIRNR, tributando por el importe íntegro de los rendimientos con un tipo del 24%. Corresponderá a México eliminar la doble imposición según el artículo 24.2 del Convenio.
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