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MEDIUM
FISCAL

Effective tax amount paid abroad can be deducted without proportional calculations

V2393-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2393-25
Published
9 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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