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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired about the Income Tax (IRPF) treatment of a maternity allowance received in 2023 that related to financial years dating back to 2018. The Directorate General for Taxes (DGT) ruled that, as it is an accessory to the pension, it must be attributed to each year in which the pension was due.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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