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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A married couple inquired whether they could file individual supplementary tax returns to include one spouse's income and reduce their tax liability. The Directorate General for Taxes (DGT) ruled that the chosen taxation method cannot be modified once the tax filing period has ended.
Taxpayers cannot retroactively change their tax filing status (joint vs. individual) for a completed tax year through supplementary filings.
The tax team reviews your specific situation.
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