🇲🇽 Mexico vs 🇪🇸 Spain
Tax residency, treaties and PE risk compared.
| Dimension | 🇲🇽 Mexico | 🇪🇸 Spain |
|---|---|---|
| Residency rule | Permanent home in Mexico OR center of vital interests | 183-day rule + center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 150d |
| Tax range | 1.92–35% | 19–47% |
| Tax treaties | 60+ | 95+ |
| PE risk | Medium | High |
| Digital nomad visa | No | Yes |
| Best for | RFC-registered freelancers using RESICO (1–2.5% flat) | Beckham Law expats with employment income under €600k |
| Common pitfall | Mexico uses 'permanent home' not days — owning property can make you resident. | Spouse or kids living in Spain can trigger residency even at <183 days. |
Verdict
For most nomads optimising for residency safety, 🇲🇽 Mexico is the lower-risk base versus 🇪🇸 Spain. Spain's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇲🇽 Mexico residency rules →
Deep dive
🇪🇸 Spain residency rules →
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