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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A married taxpayer inquired which family status should be declared on Form 145 if their spouse receives an exempt absolute disability pension. The Directorate General of Taxes (DGT) ruled that, as it is exempt income, the spouse is considered not to have earned more than €1,500.
This clarification provides certainty for taxpayers regarding the correct declaration of family status for tax withholding purposes when a spouse receives exempt benefits.
The tax team reviews your specific situation.
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