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V2393-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Effective tax amount paid abroad can be deducted without proportional calculations

A taxpayer asks whether a rule of three should be applied between foreign and Spanish bases for international double taxation relief. The DGT clarifies that the actual tax paid abroad can be deducted.

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2025-12-09PublishedPublished 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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