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A professor residing in Melilla for more than three years inquires whether they can apply the deduction for income obtained in Germany and Valencia. The DGT responds that they cannot apply it because their wealth is not located primarily in Melilla.
Question raised 1. Whether they may apply the deduction for income obtained in Ceuta or Melilla for the income that their payer (the university) pays them for the stays in Germany and in Valencia.
Residents in Melilla with habitual residence of at least three years may deduct income obtained outside the city if at least one third of their net wealth is located in said city. The maximum amount of the deduction for external income shall be the net amount of the yields and capital gains obtained in Melilla. Given that the inquirer states that their wealth is in the mainland, they do not meet the requirement to apply the deduction to the income from Germany and Valencia.
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