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V2483-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Deduction for income in Ceuta or Melilla unavailable without habitual residence in these territories

A public official stationed abroad asks whether they can apply the 60% tax relief for income earned in Melilla. The DGT rules that they are not entitled to the deduction because they do not maintain their habitual and effective residence in Ceuta or Melilla.

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2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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