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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer who moved from Switzerland to Barcelona after becoming unemployed asks whether they can claim the deductible mobility expense in their 2019 tax return. The DGT responds that if they were a Spanish tax resident in 2019, they may claim it in that year, even though they could not have claimed it in 2018 due to not being a tax resident then.
The tax team reviews your specific situation.
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