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A Spanish resident commercial agent asks whether the 20% tax withheld in Taiwan is deductible in their IRPF. The DGT responds that, due to the absence of a double taxation treaty, Spanish law applies and the international double taxation deduction under Article 80 of the LIRPF may be applied.
Residents may deduct Taiwan tax under Spanish double taxation rules if no bilateral treaty exists.
The tax team reviews your specific situation.
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