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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultant asks whether monthly payments under a social security practice agreement from 1991 to 1995 can be deducted from their income tax. The DGT responds that these contributions are deductible expenses and must be charged to the tax period in which they become due, according to the payment system chosen.
The tax team reviews your specific situation.
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