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A taxpayer asks whether a rule of three should be applied between foreign and Spanish bases for international double taxation relief. The DGT clarifies that the actual tax paid abroad can be deducted.
Cuestión planteada A efectos de aplicar la deducción por doble imposición internacional, pregunta acerca del cálculo de las bases e impuestos en el extranjero. Si, para calcular la doble imposición internacional por el alquiler del inmueble, debe tenerse en cuenta la base sujeta a tributación correspondiente a la declaración de la renta en el país extranjero para realizar algún tipo de cálculo proporcional, en concreto, si, como impuesto satisfecho en el extranjero en lugar de indicar 1.271,50 euros, debería incluir la parte proporcional a la base sujeta a tributación en España (multiplicar 3.871,15 por el cociente 1.271,5 entre 6.109,61).
La deducción por doble imposición internacional será la menor de dos cantidades: el importe efectivo satisfecho en el extranjero por un impuesto de naturaleza idéntica o análoga al IRPF o IRNR, o el resultado de aplicar el tipo medio efectivo de gravamen a la parte de la base liquidable gravada en el extranjero. En el caso planteado, el importe efectivo del impuesto satisfecho en el extranjero es de 1.271,50 euros.
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