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V1651-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

Tax deduction for income in Ceuta or Melilla requires proof of habitual and effective residence

A taxpayer inquired whether they could apply the deduction for income earned in Ceuta during 2019 after working there until October. The DGT ruled that to qualify for the Ceuta residence deduction, it is necessary to prove that one maintains habitual and effective residence in that city.

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2020-05-28PublishedPublished 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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