MEDIUM
FISCAL

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

V2561-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2561-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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