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A pilot residing in Melilla enquires whether they can apply deductions for Inheritance and Gift Tax and Personal Income Tax (IRPF). The DGT clarifies that residence for the purpose of donations of movable property is determined by the duration of stay in the territory during the last five years, and sets out the conditions for IRPF deductions regarding income earned outside of Melilla.
Cuestión planteada 1.- Si tiene derecho a las deducciones en el Impuesto sobre Sucesiones y Donaciones como residente en Melilla.
Para donaciones de bienes muebles, la normativa de la Comunidad Autónoma aplicable es la de la residencia habitual del donatario, definida por haber permanecido un mayor número de días en dicho territorio durante los cinco años anteriores. En el IRPF, los residentes en Melilla con residencia habitual y efectiva durante al menos tres años pueden deducirse rentas obtenidas fuera de la ciudad si al menos un tercio de su patrimonio neto está en Melilla. No obstante, los rendimientos del trabajo realizados fuera de Melilla no se consideran rentas obtenidas en dicha ciudad para la deducción general.
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