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V3226-20 ·28 October 2020 ·consulta-vinculante Medium impact
Tax

Habitual residence in Ceuta for the deduction on income earned there is a matter of fact

A civil servant stationed in Ceuta but working in Madrid asks whether they are entitled to the deduction for income earned in Ceuta. The DGT states that determining habitual residence in said city is a matter of fact that the taxpayer must prove.

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2020-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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