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V3960-16 ·20 September 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign corporate tax not deductible except for undeducted excess

A company asks whether corporate tax paid in the Dominican Republic is deductible in Spain. The DGT responds that it is not a deductible expense, except for the amount that cannot be deducted under the full quota via the international double taxation deduction method.

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2016-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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