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V2940-23 ·6 November 2023 ·consulta-vinculante Medium impact
Tax

Cannot claim full foreign tax deduction if payment is deferred

A Spanish resident heir asks whether the international double taxation deduction can be applied for tax paid in Germany, even if the payment is deferred. The DGT responds that the full amount cannot be recorded unless the foreign debt has been fully settled.

In 6 key points

How it affects those involved

Herederos residentes en España no pueden deducir el impuesto extranjero íntegramente si el pago está aplazado.

Lifecycle

2023-11-06PublishedPublished 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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