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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether maternity allowance received in 2024 due to delays should be treated as irregular income or through supplementary self-assessments. The DGT responds that such amounts must be attributed to the tax periods in which they were due, via supplementary self-assessments.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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