The fact that the majority of those affected are older people, who have had many difficulties in knowing the tax legislation due to having lived abroad for a long time, has led the Ministry of Finance to “invite” taxpayers to do so without surcharge or penalty, through the presentation and entry (if applicable) of a complementary self-assessment for each of the non-prescribed tax periods, incorporating all pensions received from other countries subject to liquidation and that had not been previously declared.
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