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V1541-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

Argentine birth indemnity not exempt from Spanish IRPF

A Spanish resident received an Argentine indemnity for being born while mother was politically detained. The DGT holds that Article 7.u of the IRPF law cannot be applied by analogy and that the income must be taxed in Spain.

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2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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