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Commentary

8.1 Tax penalties for employer failures

Spain

8.1ÌýÌýÌýÌý Tax penalties for employer failures

The employer has a legal obligation to deduct or withhold a portion of the salary of the employees depending on the amount of the salary and the personal circumstances of the employee (marital status, number of children, etc). This process is described in 2.1.

In case of lack or improper withholdings deducted

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