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V1976-14 ·23 July 2014 ·consulta-vinculante Medium impact
Tax

International double taxation deduction requires foreign tax assessment to be finally settled

A company asks whether it can deduct foreign tax paid if the foreign assessment is under appeal. The DGT responds that tax is not considered paid until contested assessments are finally settled by a judicial ruling.

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2014-07-23PublishedPublished 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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