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V2417-15 ·30 July 2015 ·consulta-vinculante Medium impact
Tax

Deduction for international double taxation possible if conditions met

A Spanish architectural consultancy asks whether it can claim the international double taxation deduction for income earned in Morocco. The DGT states that the deduction may be claimed for the lower of the two amounts provided by law, provided the foreign tax is of identical or analogous nature to the Corporate Income Tax.

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2015-07-30PublishedPublished 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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