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V2561-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

60% deduction available for foreign social security pensions in La Palma

A resident of La Palma with over three years of residency asks whether the 60% deduction on income from the island can be applied to German social security pensions. The DGT confirms it is possible under the applicable regulations for Ceuta and Melilla.

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2025-12-18PublishedPublished 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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