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A Spanish company asks how to calculate the double taxation deduction for interest earned in Brazil, exempt from Brazilian withholding. The DGT states that, under the Brazil agreement, such interest is deemed to have been taxed at 20% for double taxation purposes.
Cuestión planteada A los efectos de la aplicación de la deducción del artículo 31 de la LIS, ¿cuál sería la base y el porcentaje de deducción y, en su caso, el límite de la misma?
Para aplicar la deducción del artículo 31 de la LIS, se debe deducir la menor de la cuantía efectivamente pagada en el extranjero o la cuota que correspondería en España. No obstante, al existir un Convenio con Brasil, la deducción no puede exceder del impuesto que corresponda según dicho Convenio. En este caso, el artículo 23.2 del Convenio establece que para la deducción se considerará que los intereses han tributado al 20%. Por tanto, la deducción se limitará al resultado de multiplicar el importe de los intereses por el 20%.
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