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Un trabajador consulta cuándo debe declarar los salarios no cobrados por un litigio laboral, la naturaleza de los intereses de demora y la deducibilidad de los gastos de abogado. La DGT responde que los salarios se imputan cuando la resolución sea firme y los intereses indemnizatorios tributan como ganancias patrimoniales.
The tax team reviews your specific situation.
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