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A Spanish architectural consultancy asks whether it can claim the international double taxation deduction for income earned in Morocco. The DGT states that the deduction may be claimed for the lower of the two amounts provided by law, provided the foreign tax is of identical or analogous nature to the Corporate Income Tax.
Cuestión planteada Posibilidad de aplicar la deducción para evitar la doble imposición internacional del artículo 31 del texto refundido de la Ley del Impuesto sobre Sociedades.
La entidad podrá deducir la menor de: el importe efectivo del impuesto satisfecho en el extranjero por un gravamen de naturaleza idéntica o análoga al Impuesto sobre Sociedades, o la cuota íntegra que en España correspondería pagar por esas rentas. Para que un impuesto sea análogo, debe ser un tributo de carácter directo y naturaleza personal que grave la renta de las sociedades. La deducción no podrá exceder del impuesto que corresponda según el Convenio para evitar la doble imposición aplicable, en este caso el Convenio Hispano-Marroquí.
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