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A Spanish tax resident inquires about the application of the Spain-Chile tax treaty regarding dividend taxation and the deduction of double taxation. The DGT clarifies that the first-category tax paid by the Chilean company in the Spanish IRPF cannot be deducted.
Cuestión planteada
España permite deducir el impuesto sobre la renta efectivamente pagado por el residente en Chile, pero neto del Impuesto de Primera Categoría. Dado que la normativa española no permite a las personas físicas deducir el impuesto pagado por la sociedad que reparte los dividendos, dicho impuesto de primera categoría no es deducible en el IRPF. La deducción en España se limita al impuesto adicional satisfecho por el consultante, sin exceder la parte del impuesto español correspondiente a esas rentas.
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