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A taxpayer resident in La Palma inquires whether the income from their economic activities may be considered as obtained on the island to apply the special deduction. The DGT responds that this depends on the activity being effectively carried out in the territory, specifically when they involve the provision of a service on the island.
Question posed: For the purposes of being able to apply, based on the income derived from said economic activities, the deduction for habitual and effective residence on the island of La Palma, to determine whether the income derived from both activities is considered income obtained on the island of La Palma.
To apply the residence deduction in La Palma, income from economic activities must derive from an activity effectively carried out on the island. This occurs when the operations close a commercial cycle that determines economic results or involve the provision of a professional service in said territory. Isolated operations that do not themselves determine income are not considered income obtained on the island.
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