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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired about how to report maternity allowance arrears, recognised retroactively, for Income Tax (IRPF) purposes. The DGT ruled that these must be attributed to each tax year in which they were due, rather than the date of payment.
Taxpayers receiving retroactive maternity benefits must ensure they are reported in the correct tax years to avoid incorrect tax filings.
The tax team reviews your specific situation.
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