Deduction for Ceuta or Melilla income not available without habitual residence

A taxpayer who worked in Ceuta and now resides on the peninsula asks whether they can claim the deduction under article 68.4.2 of the LIRPF for their pension. The DGT responds that such a deduction cannot be applied to income from work, including pensions, if the taxpayer does not have their habitual and effective residence in Ceuta or Melilla.