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A taxpayer residing in La Palma for more than 3 years asks whether they may apply the deduction for income obtained outside the island. The DGT responds that, for the 2022 and 2023 periods, residents in La Palma have the same rights as those in Ceuta or Melilla.
Question raised In relation to the deduction provided for in the fifty-seventh additional provision of Law 35/2006, whether, having resided on the island of La Palma for a period of no less than 3 years, the deduction referred to in letter b) of Article 68.4.1 of the aforementioned Law may be applied.
Taxpayers with habitual and effective residence in La Palma may apply the deduction provided in Article 68.4.1.b) of the LIRPF for the 2022 and 2023 periods. To do so, they must have resided on the island for a period of no less than three years and have at least one third of their net assets located in La Palma. The deduction applies to income obtained outside the island, subject to the limit of the net amount of capital yields and gains obtained therein.
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