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A self-employed Spanish resident asks whether the 15% retention in Guatemala is valid and how to reclaim it. The DGT confirms that Guatemalan law governs the retention and that Spain may apply the international double taxation deduction under the Spanish Personal Income Tax Law.
Question posed: Whether the withholding tax applied in Guatemala is correct and how to declare or recover said withholding in Spain.
As there is no tax treaty between Spain and Guatemala, Spanish domestic legislation applies. Residents in Spain are taxed on their worldwide income and may deduct in the Personal Income Tax (IRPF) the lesser of the amounts resulting from the actual amount paid abroad for a tax of an identical or analogous nature, or the result of applying the average effective tax rate to the portion of the taxable base taxed abroad.
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