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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they must pay tax on rental income from a flat that could not be collected due to non-payment and eviction. The Directorate General of Taxes (DGT) ruled that these amounts must be imputed as gross income even if they have not been received.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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