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A resident in Ceuta inquires whether their shares and investment funds deposited in a securities account at a branch in Ceuta are counted as assets located in said city for the purpose of the deduction under art. 68.4 LIRPF. The DGT responds that holding them in said account implies that the assets are located in Ceuta, with nuances regarding the registration of investment funds.
The tax team reviews your specific situation.
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