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An energy sector company asks which tax rate to use to calculate the international double taxation deduction on foreign hydrocarbon exploration income. The DGT confirms the 30% rate applicable to this activity.
Cuestión planteada - Si a efectos de la aplicación del artículo 31.1.b) de la Ley del Impuesto sobre Sociedades el tipo de gravamen aplicable a la renta de fuente extranjera procedente de la actividad de exploración y producción de hidrocarburos es el tipo general establecido en el artículo 29.1 de la Ley del Impuesto.
Para calcular la cuota íntegra que en España correspondería pagar por rentas obtenidas en el extranjero (art. 31.1.b LIS), se debe aplicar el tipo de gravamen que correspondería si esas rentas se hubieran obtenido en territorio español. En el caso de actividades de exploración, investigación y explotación de yacimientos de hidrocarburos, el tipo aplicable es el del 30% según el artículo 29.6 de la LIS.
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