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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired about how to declare payments received from FOGASA regarding 2019 wages and compensation pending a court ruling. The DGT indicates that supplementary tax returns must be filed, attributing each amount to its corresponding year.
This ruling clarifies the tax timing for social security guarantee fund payments, requiring taxpayers to correct previous years' filings rather than declaring all amounts in the year of receipt.
The tax team reviews your specific situation.
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