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A Spanish company asked whether it had sufficient documentation to deduct corporate tax withheld in Morocco for services rendered. The DGT confirms that deduction is possible if the income is included in the taxable base and the tax paid is supported by admissible evidence.
Cuestión planteada Si se cuenta con la documentación suficiente en relación a la retención fiscal que se practica, para proceder a la deducción de la misma en el Impuesto sobre Sociedades de 2012.
La entidad debe integrar en su base imponible la renta obtenida y gravada en el extranjero. Tiene derecho a deducir el impuesto efectivamente satisfecho en el periodo en que se practique la retención, siempre que sea de naturaleza idéntica o análoga al Impuesto sobre Sociedades. La acreditación de la retención es una cuestión de hecho que debe probarse por cualquier medio admitido en Derecho, siendo la Administración quien valorará dichas pruebas.
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