Accredited by IPEX Castilla-La Mancha · Tax advisory between Spain, Italy and Mexico

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Three jurisdictions, one single team.

Avenor operates the Spain-Italy, Spain-Mexico and Italy-Mexico tax corridors. Practical knowledge of each special regime, local regulation and applicable bilateral treaty. Service in three native languages.

Spain · Toledo · Madrid Italy · Milan Mexico · CDMX

The Spain-Italy-Mexico corridor.

Three countries connected by migration, trade and investment flows that have been growing for decades. Tax regimes and bilateral treaties make the difference between a profitable operation and one with double taxation.

Spain

Beckham Law, non-residents, full bookkeeping. In-house offices in Toledo and Madrid with compliance before AEAT, Social Security and commercial registries.

Beckham Law Form 720 IRPF / IS / IVA

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Italy

Special regimes for new residents, professionals and companies with cross-border activity. Operations coordinated from Milan with an Italian professional network.

Impatriati Forfettario Patent Box

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Mexico

Foreign trade, development programmes (IMMEX), tax incentives and compliance before the SAT. Operations coordinated from CDMX with a Mexican network.

IMMEX CFDI / SAT TLCUEM

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Spain ↔ Italy

The oldest corridor in terms of bilateral treaty (DTT since 1977, with a recent amending protocol). Intense movement of professionals and executives between Madrid-Barcelona-Milan-Rome. Critical point: the interaction between the Spanish Beckham Law and the Italian Régime degli impatriati. Specific treaty clauses limit the application of the DTT to those who opt into these regimes.

Spain ↔ Mexico

More than 8 billion euros in annual trade and more than 6,500 Spanish companies operating in Mexico. DTT in force since 1994 with a 2015 amending protocol. Reduced withholding rates on dividends (0%-10%), interest (4.9%-10%) and royalties (10%). Modernised anti-abuse clauses.

Italy ↔ Mexico

The least visible corridor but with growing activity, especially in Italian manufacturing that produces in Mexico for re-export to the US. Italy-Mexico DTT in force since 1991 with an amending protocol. Typical sectors: fashion, automotive, food, specialised machinery.

Triangulations

The true value of a firm specialised in the three countries lies in triangular operations: a Spanish parent with an Italian subsidiary operating in Mexico, a Mexican holding with an investment in an Italian company with a Spanish commercial presence, an Italian family office with tax beneficiaries in Spain and assets in Mexico. These structures require the simultaneous coordination of three tax regimes, not just sequential application.

Frequently asked questions

About jurisdictions.

Why does Avenor only specialise in these three countries?+

By focus, not by limitation. Rigorous international taxation requires in-depth knowledge of each regime, not just applying general rules. Three jurisdictions allow that depth. Ten do not.

Spain, Italy and Mexico concentrate three economic flows relevant to our client profile: European entrepreneurs with operations in Latin America, Latin American families with wealth in Europe, professionals who cross the Atlantic in either direction. For operations outside this perimeter, we collaborate with selected correspondents while keeping coordination from Avenor.

Do you have your own offices in Italy and Mexico?+

The two in-house offices are in Spain: Toledo (head office) and Madrid. Italian operations are coordinated from Milan and Mexican operations from Mexico City through an established professional network.

For the client, the outcome is indistinguishable: local service in the native language, knowledge of regional particularities, and centralised coordination from Avenor.

Which language do you work in for each country?+

We work natively in the three corresponding languages: Spanish for Spain and Mexico, Italian for Italy, and English as the working language for international clients. Official documentation is always prepared in the language required by the administration of each jurisdiction.

Do you also cover other jurisdictions?+

For clients with a presence in other jurisdictions (United Kingdom, France, Germany, US, Argentina, Chile, Colombia, Brazil), we collaborate with selected correspondents in each country and coordinate from Avenor. This allows us to offer broad coverage without sacrificing the specialisation in our core corridor.

What is a "triangular operation" between the three jurisdictions?+

Any operation where the three jurisdictions are involved simultaneously. Typical examples:

Italian company with a Spanish subsidiary that exports to Mexico.
Mexican family office investing via a Spanish SOCIMI in Italian real estate.
Professional under the Spanish Beckham Law who maintains consulting activity with Italian and Mexican clients.
Restructuring of a Latin American family group with industrial presence in Spain and Italy.

In these operations, optimising the taxation of one pair of countries without considering the third typically creates the problem on the un-analysed flank.

Does your operation cross several jurisdictions?

The first meeting is to identify exactly which regimes and treaties apply to your specific case.

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