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V2434-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Residency requirements for the tax deduction on income earned in Ceuta or Melilla

The taxpayer asks whether they can apply the deduction for income earned in Ceuta to their 2019 Personal Income Tax (IRPF) return after moving there in July. The Directorate General for Taxes (DGT) rules that they cannot, as they do not meet the requirement of being an actual and effective habitual resident in Ceuta during that tax period.

In 5 key points

Lifecycle

2020-07-16PublishedPublished 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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