Client’s Situation
An entrepreneur earned income in: Spain, Germany. The Spanish Tax Authority included the foreign income in the taxable base without properly crediting the tax already paid abroad.
Our Strategy
Applied the Double Taxation Avoidance Agreement between Spain and Germany. Submitted documentary evidence confirming taxes paid in the foreign jurisdiction. Filed an economic-administrative appeal (recurso económico-administrativo) against the tax assessment.
Result
Double taxation was eliminated. The overall tax burden was reduced. The correct taxable base was restored.
