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V1288-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ISD · residencia habitual

Melilla habitual residence for movable property donations and IRPF deductions depends on duration of stay and net wealth

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.

The question raised

1.- Whether there is a right to deductions in the Inheritance and Gift Tax as a resident in Melilla.

The DGT's ruling

For donations of movable property, the applicable regulations of the Autonomous Community are those of the donee's habitual residence, defined by having remained in said territory for a greater number of days during the previous five years. In Personal Income Tax (IRPF), residents in Melilla with habitual and effective residence for at least three years may deduct income obtained outside the city if at least one third of their net worth is in Melilla. However, income from employment performed outside Melilla is not considered income obtained in said city for the general deduction.

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