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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could apply the deduction for income earned in Melilla to their 2016 tax return after moving there in November. The Directorate General for Taxes (DGT) ruled that the application of this deduction depends on whether the taxpayer maintains their habitual residence in Ceuta or Melilla.
The tax team reviews your specific situation.
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