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A taxpayer received maternity allowance arrears for the period 2016-2024 in 2024 following an INSS recognition. The DGT states that these amounts should be taxed in the years they were due, not in the year of payment.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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