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A taxpayer who worked in Ceuta and now resides on the peninsula asks whether they can claim the deduction under article 68.4.2 of the LIRPF for their pension. The DGT responds that such a deduction cannot be applied to income from work, including pensions, if the taxpayer does not have their habitual and effective residence in Ceuta or Melilla.
Question posed: To determine whether the deduction regulated in Article 68.4.2 of the Personal Income Tax Law may be applied.
Taxpayers who do not have their habitual and effective residence in Ceuta or Melilla may not apply the 60 percent deduction of the proportional gross tax liability corresponding to income obtained in said territories. This prohibition includes income from employment, a concept that encompasses pensions, even if they derive from work performed in Ceuta or Melilla.
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