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A resident of Ceuta for over three years has enquired whether dividends from a securities account in Ceuta are considered income obtained in that city for the purpose of the deduction under Article 68.4 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) indicates that if the requirement of holding one third of net assets in Ceuta or Melilla is met, the deduction for income obtained outside these cities may be applied.
Cuestión planteada En relación con la cuenta de valores en una oficina bancaria de Ceuta, conocer si los dividendos obtenidos se consideran renta obtenida en Ceuta a efectos de generar el derecho a la deducción regulada en el artículo 68.4 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los contribuyentes residentes en Ceuta o Melilla con residencia habitual durante al menos tres años pueden deducirse el 60% de la cuota correspondiente a rentas obtenidas fuera de dichas ciudades. Para ello, al menos una tercera parte del patrimonio neto debe estar situado en Ceuta o Melilla. La cuantía máxima de la deducción por rentas externas será el importe neto de los rendimientos y ganancias patrimoniales obtenidos en Ceuta o Melilla.
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