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V0271-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · doble imposición internacional

Societies' shareholders cannot claim foreign tax credit for German dividend withholding

The DGT confirms that shareholders of a Spanish company cannot claim the international double taxation relief for a 15% German withholding tax on dividends.

The question raised

Question posed: Whether the shareholders of the Spanish company are entitled to apply, in the Personal Income Tax (IRPF), the deduction for international double taxation regarding the 15% withholding tax on the dividend in Germany. If so, whether the double taxation deduction would be applied in the tax year in which the withholding is paid to the German Tax Authority or, if the appeal is still pending at the time of the dividend distribution, whether it would be applied when the resolution of the German Administration declaring that such withholding must be applied becomes final.

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What is published here, applied to a company or a specific case. The first meeting is free.

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