4.2.57 Code 00351 foreign tax on profits from which dividends subject to deduction for international double taxation are paid (Art. 32.1 LIS)

When the taxpayer's tax base includes dividends or shares in profits paid by a foreign company and subject to the deduction to avoid international double taxation established in section 1 of article 32 of the LIS , to which the taxpayer is entitled, the tax that has been levied abroad on the profits from which said dividends have been paid, in the amount corresponding to these, must be included in the key [00351] as an increase correction , regardless of whether or not the taxpayer applies the aforementioned deduction.