Skip to main content
Form 100. Personal Income Tax Declaration 2019

8.9.3. Deduction due to international double taxation

When the taxpayer's income includes income or capital gains obtained and taxed abroad, the lesser of the following amounts will be deducted:

  1. The effective amount paid abroad due to a tax of a nature identical or analogous to this tax or the Non-Resident Income Tax on said income or capital gains.

  2. The result of applying the average effective tax rate to the part of the taxable base taxed abroad.

For these purposes, the average effective tax rate will be the result of multiplying by 100 the quotient obtained by dividing the total net amount by the taxable base. To this end, the type of tax that corresponds to general income and savings must be differentiated, as appropriate. The tax rate will be expressed with two decimal places.

When income is obtained abroad through a permanent establishment, this deduction will be made, and in no case will the double taxation elimination procedure provided for in article 22 of the consolidated text of the Corporate Tax Law be applicable.


  1. Completion