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A Spanish tax resident enquires about the taxation of rental income from property in Mexico. The DGT states that both countries may tax such income and that Spain must eliminate double taxation.
Cuestión planteada Tributación por la renta obtenida en México derivada del alquiler del inmueble allí situado.
Las rentas derivadas del arrendamiento de bienes inmuebles situados en México pueden someterse a imposición en México conforme a su normativa interna. Al ser la consultante residente en España, estas rentas también tributan en España por su renta mundial. Para evitar la doble imposición, España permitirá la deducción de un importe igual al impuesto efectivamente pagado en México.
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