MEDIUM
FISCAL 60% deduction applicable in Melilla for remote work earnings
Technical details
Summary
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.