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V0282-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Swiss withholding taxes on fixed income may be deductible in IRPF

The consultant asks whether Swiss banks' withholdings on interest and share transfers are deductible in their IRPF. The DGT responds that withholdings under the EU-Switzerland agreement are deductible as advance payments.

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2015-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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