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V0275-17 ·2 February 2017 ·consulta-vinculante Medium impact
FISCAL

Deduction for international double taxation applicable to EU withholding tax on parliamentary allowance

A European parliamentarian asks how to avoid double taxation on 22% withholding tax applied to their parliamentary allowance. The DGT replies that these amounts constitute income from work and that the EU tax has a nature identical or analogous to personal income tax.

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2017-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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