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A European parliamentarian asks how to avoid double taxation on 22% withholding tax applied to their parliamentary allowance. The DGT replies that these amounts constitute income from work and that the EU tax has a nature identical or analogous to personal income tax.
Cuestión planteada Forma de evitar la doble imposición.
Las cantidades abonadas a un diputado del Parlamento Europeo por su cargo son rendimientos del trabajo según el artículo 17.2 b de la LIRPF. El impuesto de la Unión aplicado a dicha asignación tiene naturaleza idéntica o análoga al IRPF. Por tanto, es posible aplicar la deducción por doble imposición internacional prevista en el artículo 80 de la LIRPF.
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