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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.
Cuestión planteada Si es correcta la retención practicada en Guatemala y cómo declarar o recuperar en España esa retención.
Al no existir convenio entre España y Guatemala, se aplica la legislación interna española. El contribuyente residente en España debe tributar por su renta mundial, pero puede deducir en el IRPF la menor de las cantidades resultantes del importe efectivo satisfecho en el extranjero por un impuesto de naturaleza idéntica o análoga, o el resultado de aplicar el tipo medio efectivo de gravamen a la parte de la base liquidable gravada en el extranjero.
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