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New guides on the latest Spanish tax and immigration developments.
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A taxpayer received processing wages in 2018 following a 2013 court ruling. The DGT has ruled that this income must be taxed in 2013 via a supplementary tax return, and that the reduction for irregular income may be applied.
This ruling clarifies the timing for tax reporting on legal settlements received through FOGASA, requiring taxpayers to use the year of the final judgment rather than the year of actual receipt.
The tax team reviews your specific situation.
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