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A labour inspector who relocated to Madrid in 2019 inquired whether the Melilla income tax deduction could be applied to salary supplements from previous years that were judicially recognised. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied because the individual was not a resident of Melilla during the imputation period, although they may apply the reduction for income with a generation period exceeding two years.
Question posed: Having been assigned to Madrid in April 2019, the inquirer asks whether the reduction provided in Article 68.4 of Law 35/2006 is applicable to those salary differences.
To apply the deduction provided in Article 68.4 of the Personal Income Tax Law, it is necessary to be a tax resident in Ceuta or Melilla and for the income to derive from work performed in those territories. Since the inquirer moved their residence to Madrid in 2019, the year in which the income becomes due due to judicial finality, they do not meet the residency requirement. However, as income generated over more than two years is imputed to a single period, the 30% reduction provided in Article 18.2 of the Law applies.
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