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A resident of Ceuta inquired whether shares held in a securities account at a local branch count as assets located in the city for the deduction under Article 68.4.1.b) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that holding shares in a securities account opened at a branch in Ceuta means those assets are considered to be located in the city.
Cuestión planteada Si dichas acciones se consideran bienes situados en Ceuta a efectos de cumplir el requisito exigido en el artículo 68.4.1º.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La tenencia en una cuenta de valores abierta en una sucursal bancaria de Ceuta de acciones implica que dichos bienes se encuentran situados en Ceuta. Esto es válido para cumplir el requisito de que al menos una tercera parte del patrimonio neto del contribuyente esté situado en dichas ciudades, según el artículo 68.4.1º.b) de la LIRPF.
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