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A civil servant transferred to Melilla for work purposes asks whether they can claim the tax deduction for income earned in that city. The Directorate General for Taxes (DGT) rules that, because they spent fewer days in Melilla than in their previous autonomous community during the 2017 tax year, they are not considered a resident of Melilla for the purposes of this deduction.
Question raised For the purposes of applying the deduction for income obtained in Ceuta or Melilla, inquiry is made regarding the consideration of the applicant as a resident taxpayer in Melilla.
Habitual residence is determined by the period of stay in the territory for the greatest number of days during the tax period. If the period of stay in Melilla is less than that spent in the community of origin during the fiscal year, the taxpayer is not considered a resident in Melilla for the purposes of applying the deduction under Article 68.4 of the Personal Income Tax Law.
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