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V1288-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Melilla habitual residence for movable property donations and IRPF deductions depends on duration of stay and net wealth

A pilot residing in Melilla enquires whether they can apply deductions for Inheritance and Gift Tax and Personal Income Tax (IRPF). The DGT clarifies that residence for the purpose of donations of movable property is determined by the duration of stay in the territory during the last five years, and sets out the conditions for IRPF deductions regarding income earned outside of Melilla.

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2024-06-04PublishedPublished 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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