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A taxpayer inquired whether they could apply the deduction for income earned in Melilla to their 2016 tax return after moving there in November. The Directorate General for Taxes (DGT) ruled that the application of this deduction depends on whether the taxpayer maintains their habitual residence in Ceuta or Melilla.
Cuestión planteada Si, en su declaración de la renta por el período impositivo 2016, puede aplicar la deducción por rentas obtenidas en Ceuta o Melilla en relación con las rentas del trabajo percibidas por ese mes y dos días.
Para aplicar la deducción por rentas obtenidas en Ceuta o Melilla, el contribuyente debe tener su residencia habitual en uno de estos territorios. La determinación de la residencia habitual se basa en la permanencia en el territorio (vivienda habitual), el principal centro de intereses o la última residencia declarada. Si no se acredita la residencia habitual en Ceuta o Melilla durante el período impositivo, no procede la deducción por los rendimientos del trabajo percibidos.
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