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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether wages paid by FOGASA in 2022 for debts from 2016 and 2017 should be taxed in that year or in the original years, and whether the debt had prescribed. The DGT responds that they must be imputed to the years in which they were due via supplementary tax return without penalty.
The tax team reviews your specific situation.
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