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V1163-19 28 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · doble imposición internacional

UK PAYE tax may be deductible from Spanish Income Tax (IRPF) if Double Taxation Convention requirements are met

A worker resident in Spain has enquired whether they can claim an international double taxation deduction for PAYE withholdings made in the UK. The Directorate General for Taxes (DGT) has ruled that if the UK has the right to tax such income under the Double Taxation Convention, PAYE is deductible as it is a tax of a nature analogous to Spanish Income Tax (IRPF).

The question raised

Cuestión planteada Si puede aplicar, en su declaración de la renta en España, la deducción por doble imposición internacional en base a las cantidades pagadas de PAYE en Reino Unido durante 2017.

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