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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired about the taxation of hardship allowance arrears received in 2023 and 2024. The DGT ruled that they must be attributed in full to the year they became enforceable (2023) and that the reduction for irregular income may be applied.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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