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A company asked whether rent tax paid in Paraguay is comparable to Corporate Tax for deduction purposes. The DGT states that IRACIS is analogous if it taxes foreign income obtained by the entity.
Cuestión planteada Si el impuesto satisfecho en Paraguay es asimilable o equivalente al Impuesto sobre Sociedades en España, a efectos de aplicar las deducciones de los artículos 31 y 32 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para deducir el impuesto extranjero, este debe ser de naturaleza idéntica o análoga, es decir, un tributo de carácter directo y naturaleza personal que grave la renta de las sociedades. El IRACIS se considera análogo al Impuesto sobre Sociedades si grava las rentas obtenidas por la entidad en Paraguay. Asimismo, para la deducción de dividendos, se requiere una participación de al menos el 5% mantenida durante un año.
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