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V1853-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

60% deduction applicable in Melilla for remote work earnings

A resident in Melilla asks whether a deduction can be claimed on income from remote work for a Madrid-based company. The DGT confirms that income is considered earned in Melilla if the work is physically carried out there.

In 6 key points

How it affects those involved

Residents in Melilla may qualify for a 60% deduction on remote work income earned for companies outside the region.

Lifecycle

2025-10-14PublishedPublished 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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