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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether two separate payments from the Ministry of Defence count as a single payer for determining the obligation to file a tax return. The Directorate General for Taxes (DGT) ruled that, as both payments originate from the General State Administration, they are considered to come from a single payer.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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