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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether they could apply the 40% Income Tax (IRPF) reduction when receiving a lump-sum payment for substituting accumulated overtime for time off. The Directorate General for Taxes (DGT) has ruled that this reduction cannot be applied.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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