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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could apply a tax benefit from 2017 after receiving a disability recognition in 2018 that had retroactive effect to that year. The Directorate General of Taxes (DGT) indicated that if the certificate is retroactive, the procedure to rectify the tax return may be initiated to obtain a refund.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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