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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether she should include in her 2020 tax return certain salary arrears collected in January 2021. The DGT responds that, as these are earnings due in 2020, they must be taxed in that fiscal year.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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