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A company asks whether it can deduct foreign tax paid if the foreign assessment is under appeal. The DGT responds that tax is not considered paid until contested assessments are finally settled by a judicial ruling.
Cuestión planteada 1. Si el derecho a acreditar la deducción por doble imposición internacional del artículo 31 del texto refundido de la Ley del Impuesto sobre Sociedades nace en el momento del pago efectivo del impuesto en el otro estado, con independencia de que la liquidación de dicho impuesto se encuentre recurrida en el extranjero y se haya solicitado la devolución del mismo.
Para aplicar la deducción por doble imposición internacional, el impuesto debe ser efectivamente satisfecho en el extranjero. No se considera satisfecho un importe por gravamen de naturaleza idéntica o análoga al Impuesto sobre Sociedades hasta que las liquidaciones recurridas sean confirmadas mediante sentencia judicial firme. La deducción debe realizarse en el período impositivo en el que las cantidades satisfechas adquieran firmeza.
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