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A Spanish resident taxpayer asks whether a 2016 advance payment made to Italy for future shares sale can be deducted in their 2020 personal income tax return. The DGT states that no deduction is allowed under the double taxation agreement, as Italy lacks the taxing power over that gain.
Cuestión planteada Aplicación de la deducción de doble imposición internacional a las cantidades pagadas en Italia.
El Convenio entre España e Italia establece que las ganancias por la enajenación de bienes distintos de inmuebles o bienes de un establecimiento permanente solo pueden someterse a imposición en el Estado de residencia. Al ser España el país de residencia, tiene la potestad exclusiva de gravamen y carece Italia de potestad tributaria sobre la venta. Por tanto, no procede la deducción por doble imposición internacional ya que Italia no puede gravar dicha ganancia.
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