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