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Un agente comercial residente en España pregunta si el 20% de impuesto retenido en Taiwán es deducible en su IRPF. La DGT responde que, al no haber convenio de doble imposición, se aplica la legislación española y se puede aplicar la deducción por doble imposición internacional según el artículo 80 de la LIRPF.
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