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A taxpayer inquired whether they could apply the deduction for income earned in Ceuta during 2019 after working there until October. The DGT ruled that to qualify for the Ceuta residence deduction, it is necessary to prove that one maintains habitual and effective residence in that city.
Cuestión planteada Si tiene derecho a aplicar la deducción por rentas obtenidas en Ceuta o Melilla por los ingresos, de todo el año 2019, de su trabajo o si, al menos, tiene derecho a aplicar la deducción por los ingresos de su trabajo hasta el 18 de octubre.
Para aplicar la deducción del artículo 68.4.1.a) de la LIRPF, el contribuyente debe tener su residencia habitual y efectiva en Ceuta o Melilla. La determinación de la residencia habitual se basa en permanecer más días en la ciudad que en otros territorios o, en su defecto, tener allí el principal centro de intereses. La acreditación de estos hechos es una cuestión de hecho que debe probar el contribuyente ante la Administración.
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