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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 should file a claim for undue payments or a substitute tax return after receiving a disability certificate with retroactive effect to the 2015 tax year. The Directorate General of Taxes (DGT) indicated that if the certification has retroactive effect, the rectification procedure can be initiated to obtain a refund.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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