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A Spanish company leasing machinery in Costa Rica has requested clarification on whether it can apply international double taxation relief. The Directorate General for Taxes (DGT) has ruled that only the tax amount complying with the treaty limits is deductible, not the excess amount withheld.
Cuestión planteada Posibilidad de aplicar la deducción por doble imposición internacional tanto en el período impositivo 2014 como en el período impositivo 2015 y siguientes.
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