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V1618-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Universal Social Charge paid in Ireland can be deducted in Spanish IRPF

A worker from an Irish airline resident in Spain asks whether both the Irish income tax and the Universal Social Charge (USC) can be deducted in their Spanish IRPF. The DGT confirms both are deductible as taxes on income or of analogous nature.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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