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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Cryptocurrency gains may qualify for Ceuta or Melilla deduction if custody entity is based there
V0619-26
60% deduction applicable in Melilla for remote work earnings
V1853-25
Deduction for Ceuta or Melilla income not available without habitual residence
V0522-25
The deduction for income earned outside Melilla cannot be applied if the wealth requirement is not met
V1349-23
Dividends in Ceuta securities accounts may qualify for tax deductions if requirements are met
V0468-23
Bank balances in mainland entities cannot be treated as assets located in Ceuta
V3079-21
Ceuta or Melilla tax deduction cannot be applied to interest from accounts held in entities outside these cities
V0887-21
Residency requirements for the tax deduction on income earned in Ceuta or Melilla
V2434-20
Tax deduction for income in Ceuta or Melilla requires proof of habitual and effective residence
V1651-20
Deduction for income in Ceuta or Melilla unavailable without habitual residence in these territories
V2483-19
The deduction for income obtained in Ceuta or Melilla may be applied to capital gains from the sale of shares
V3098-18
Tax deduction for income in Ceuta or Melilla applies only to income earned in those territories
V1204-18
La deducción por rentas en Ceuta o Melilla depende de la residencia habitual del contribuyente
V1013-18
Tax deduction for income in Ceuta or Melilla depends on habitual residence in these territories
V0674-18
V2655-17
V1162-17
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