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A professional athlete asks whether foreign withholdings from international tournaments exempt him from making instalment payments of IRPF. The DGT replies no, as those withholdings are not Spanish tax and do not count towards the exemption under Article 109 of the Regulation.
Cuestión planteada Obligación de realizar pagos fraccionados.
La realización de una actividad profesional comporta la obligación de efectuar pagos fraccionados. Las retenciones practicadas en el extranjero no permiten aplicar la excepción de no realizar pagos a cuenta, pues no son retenciones o ingresos a cuenta del impuesto del que el consultante es contribuyente. Asimismo, dichas retenciones extranjeras no son deducibles para determinar el importe del pago fraccionado, aunque sí podrían aplicarse como deducción por doble imposición internacional en la autoliquidación del impuesto.
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