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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A married couple inquired whether they could switch from individual to joint taxation for the 2012 tax year after having paid taxes that would have been lower under a joint filing. The Directorate General for Taxes (DGT) ruled that once the statutory filing period has expired, the chosen taxation method cannot be amended.
This ruling confirms the finality of the taxation method chosen during the tax season, preventing taxpayers from retroactively changing their filing status to seek tax advantages after the deadline.
The tax team reviews your specific situation.
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