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V3098-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

The deduction for income obtained in Ceuta or Melilla may be applied to capital gains from the sale of shares

A taxpayer resident in Madrid inquires whether they may apply the deduction for income in Ceuta or Melilla following the sale of shares in a company with its registered office, corporate purpose, and assets located exclusively in said cities. The DGT responds that it is possible to apply the deduction provided that the legal requirements are met.

In 6 key points

Lifecycle

2018-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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