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The taxpayer enquires about the taxation of judicially recognised maternity allowance delays, legal interest and the deductibility of legal defence costs. The tax authority states that delays are deemed income from work subject to reduction and interest constitutes patrimonial gains.
Delays in maternity allowance are treated as income from work, subject to a 30% reduction, and legal interest is classified as patrimonial gain.
The tax team reviews your specific situation.
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