Spain – Mexico
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Spain) | Statutory (Mexico) |
|---|---|---|---|
| Dividends | — | 19% | 10% |
| Interest | — | 19% | 35% |
| Royalties | — | 24% | 35% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Spain | Mexico |
|---|---|---|
| Corporate income tax | 25% | 30% |
| WHT -- dividends | 19% | 10% |
| WHT -- interest | 19% | 35% |
| WHT -- royalties | 24% | 35% |
| VAT / GST | 21% | 16% |
| Personal income (top) | 47% | 34% |
| Capital gains | 28% | 10% |
| Pillar 2 status | implemented | committed |
Source: Agencia Estatal de Administración Tributaria (AEAT) – Spain (as of 2026-05-30)