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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Spain: Admissible and inadmissible taxes

Admissible for credit under the agreement:

Individual income tax (impuesto sobre la renta de las personas físicas).

Individual income tax (impuesto sobre la renta de las personas físicas).

Company tax (impuesto sobre sociedades).

Local taxes on income and capital (on capital only against any United Kingdom wealth tax).

The `surface royalty’ and the tax on corporation profits regulated by the law of 27 June 1974 applicable to enterprises engaged in prospecting and exploiting oil wells (cánon de superficie) but only in so far as the surface royalty is deducted from the company tax.

Tax on companies’ petroleum profits under the law of 27 June 1974.

Admissible for unilateral relief:

Chamber of Commerce surcharges (recurso para la cámara oficial da comercio) to the extent that they are based on admissible taxes.

Inadmissible:

Wealth tax (impuesto (extraordinario) sobre el patrimonio de las personas físicas).