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V1349-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

The deduction for income earned outside Melilla cannot be applied if the wealth requirement is not met

A professor residing in Melilla for more than three years inquires whether they can apply the deduction for income obtained in Germany and Valencia. The DGT responds that they cannot apply it because their wealth is not located primarily in Melilla.

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2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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