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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.
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España permite la deducción del impuesto sobre la renta efectivamente pagado en Chile, pero el impuesto de primera categoría pagado por la sociedad que reparte los dividendos no es deducible en el IRPF. La deducción se limita al impuesto adicional satisfecho por el consultante, neto del impuesto de primera categoría que haya sido deducible. Dicha deducción no puede exceder de la parte del impuesto español correspondiente a las rentas sujetas a imposición en Chile.
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