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V2836-15 30 September 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · residencia fiscal

Income of a Mexican civil servant seconded to Spain may be subject to Non-Resident Income Tax

A civil servant from the National Autonomous University of Mexico is seconded to Spain to establish a study centre. A query is raised regarding the taxation of her salary paid by the Mexican university.

The question raised

Question raised: The manner in which taxation must be applied in Spain.

The DGT's ruling

As the three requirements of Article 15.2 of the Spanish-Mexican Convention are not simultaneously met, income from work performed in Spain may be taxed in this country. Therefore, the remunerations from the University of Mexico shall be taxed in Spain under the Non-Resident Income Tax at the general rate of 24%. The elimination of double taxation must be carried out in Mexico in accordance with its legislation.

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