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V0887-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Ceuta or Melilla tax deduction cannot be applied to interest from accounts held in entities outside these cities

A resident in Ceuta has enquired whether they can apply the tax deduction for income obtained in Ceuta or Melilla to the interest from their online savings accounts. The Directorate General for Taxes (DGT) has ruled that this is not possible if the financial institutions are not located in Ceuta or Melilla.

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2021-04-14PublishedPublished 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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