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A resident in Spain inquired whether they could deduct taxes paid in Gibraltar on employment income. The Directorate General for Taxes (DGT) ruled that, as Gibraltar is a tax haven without a double taxation treaty, domestic rules apply, and the obligation to file a tax return arises if the taxpayer is entitled to such a deduction.
Cuestión planteada Si tiene derecho a deducir, en su declaración del IRPF 2017, los impuestos pagados en Gibraltar por la percepción de dichos rendimientos del trabajo.
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