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Practical manual for Income Tax 2022.

Measures to avoid double taxation

Regulations: Art. 92.4 Law Income Tax

When imputation is appropriate, the following amounts will be deductible from the full amount of IRPF corresponding to the taxpayer who imputes the income:

  1. The tax or taxes of an identical or similar nature to IRPF or to the Corporate Tax that, paid abroad by the first transferee non-resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its tax base.

  2. The IRPF or Corporate Tax that, paid in Spain by the first transferee resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its taxable base.

  3. The tax or levy actually paid abroad due to the distribution of dividends or shares in profits distributed by the first transferee, whether in accordance with a convention to avoid double taxation or in accordance with the internal legislation of the country or territory in question, in the part that corresponds to the amount included in the tax base.

  4. The tax paid in Spain, when the natural person is not a resident, that corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his or her image or the consent or authorization for its use.

  5. The tax or taxes of an identical or similar nature to the IRPF paid abroad, which corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his/her image or the consent or authorization for its use.

These deductions will be applied even when the taxes correspond to tax periods other than the one in which the imputation was made, and may not exceed, in total, the total amount that must be paid in Spain for the income imputed in the tax base.

In no case will taxes paid in countries or territories classified by regulation as non-cooperative jurisdictions be deducted.

See in this regard the definition of non-cooperative jurisdiction contained in the First Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud and discussed in " List of countries and territories of non-cooperative jurisdiction " within the section dedicated to the "Imputation of income by partners or participants of collective investment institutions established in countries or territories classified as non-cooperative jurisdiction" in this Chapter.

For these purposes, please note that Order HFP /115/2023, of February 9, has recently been approved, determining the countries and territories, as well as the harmful tax regimes, which are considered non-cooperative jurisdictions ( BOE of February 10). This order, which updates the list of countries and territories that appeared in Royal Decree 1080/1991, of July 5, will apply to taxes without a tax period accrued from its entry into force and to other taxes whose tax period begins from that moment.

The amount corresponding to the taxes that, in accordance with the above, are deductible will reduce the total net quota, for which they must be entered in box [0590] of section "M" of the declaration.