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A Spanish resident worker asks whether they can claim back withholdings from a Portuguese company exceeding their Spanish entitlement. The DGT states that these withholdings are for Portugal's tax, not Spain's IRPF.
Cuestión planteada A efectos de presentar la declaración de la renta en España, si puede solicitar la devolución de las retenciones realizadas en Portugal que excedan de aquellas que le corresponderían de haber obtenido los rendimientos en España.
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