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V1626-18 ·11 June 2018 ·consulta-vinculante Medium impact
FISCAL

Deduction for international double taxation applicable on Guatemalan income

A self-employed Spanish resident asks whether the 15% retention in Guatemala is valid and how to reclaim it. The DGT confirms that Guatemalan law governs the retention and that Spain may apply the international double taxation deduction under the Spanish Personal Income Tax Law.

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2018-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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