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The taxpayer asks whether she can apply the deduction for habitual and effective residence in La Palma for the 2022 and 2023 periods after having been forced to relocate for health reasons. The DGT responds that, having relocated away from the island, she does not meet the requirement of habitual and effective residence required by the regulation.
Question posed: Whether she can apply the deduction regulated in the fifty-seventh additional provision of the Personal Income Tax Law (deduction for habitual and effective residence on the island of La Palma during the tax periods 2022 and 2023).
The fifty-seventh additional provision of the LIRPF allows for the application of the deduction under article 68.4.1. to taxpayers with habitual and effective residence on the island of La Palma during 2022 and 2023. To access this benefit, it is an indispensable requirement to maintain said habitual and effective residence on the island. As the taxpayer has relocated away from La Palma, she does not meet the necessary requirement for the application of the deduction.
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