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V0674-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Tax deduction for income in Ceuta or Melilla depends on habitual residence in these territories

The taxpayer asks whether they can apply the deduction for income earned in Melilla to their 2017 tax return, having worked there until April before moving to Zaragoza. The DGT rules that the application of this deduction is contingent upon having one's habitual residence in Ceuta or Melilla.

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2018-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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