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La consultante pregunta si los impuestos pagados en el exterior son deducibles como gasto si las rentas no provienen de una actividad económica en el extranjero. La DGT responde que solo son deducibles como gasto aquellos impuestos que no se puedan deducir en la cuota íntegra y que correspondan a la realización de actividades económicas en el Estado de la fuente.
The fiscal team reviews your specific situation.
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