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V1853-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rentas en ceuta o melilla

60% deduction applicable in Melilla for remote work earnings

A resident in Melilla asks whether a deduction can be claimed on income from remote work for a Madrid-based company. The DGT confirms that income is considered earned in Melilla if the work is physically carried out there.

The question raised

In relation to the employment income received derived from said employment relationship, to determine whether the 60% deduction provided for in Article 68.4 of the Personal Income Tax Law may be applied.

The DGT's ruling

Employment income is considered to be obtained in Ceuta or Melilla when it derives from work performed in said territories. If the worker performs their activity remotely entirely from Melilla, the income from the Madrid-based company is considered income obtained in Melilla. This allows for the application of the 60% deduction of the state and regional gross tax liability proportional to said income.

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