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The proper management of the year-end tax settlement Is, always has been, delicate operation and with a impact in personnel management. All the more so in the year 2020, in which we faced several special provisions, such as the social shock absorbers, i emergency leave and in which two different tools were introduced to reduce the so-called tax wedge: the Tax deduction and the Supplementary Treatment referred to D.L. 3/2020.

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