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V4035-16 ·22 September 2016 ·consulta-vinculante Medium impact
FISCAL

Deduction for foreign taxes on Gibraltar income possible

A Spanish resident worker asks whether they can deduct taxes paid in Gibraltar on their employment income. The DGT responds that, as Gibraltar has no double taxation treaty, Spanish domestic rules apply.

In 6 key points

How it affects those involved

Residents in Spain may be able to claim a deduction for taxes paid in Gibraltar on their worldwide income, under Spanish domestic tax rules.

Lifecycle

2016-09-22PublishedPublished 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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