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A retiree who worked in Ceuta and now lives in Cádiz asks whether they can apply the tax deduction for income earned in Ceuta or Melilla to their pension. The Directorate General of Taxes (DGT) responds that the application of this deduction depends on having one's habitual residence in Ceuta or Melilla.
Cuestión planteada Si puede aplicar la deducción por rentas obtenidas en Ceuta o Melilla en relación con la pensión de jubilación que percibe.
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