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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer who resided in Chile in 2020 and returned to Spain asks whether a 2020 performance bonus should be taxed as a non-resident or resident in 2021. The DGT determines that the bonus must be attributed to the 2021 tax period due to its due date.
The tax team reviews your specific situation.
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