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V2434-20 16 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual y efectiva

Residency requirements for the tax deduction on income earned in Ceuta or Melilla

The taxpayer asks whether they can apply the deduction for income earned in Ceuta to their 2019 Personal Income Tax (IRPF) return after moving there in July. The Directorate General for Taxes (DGT) rules that they cannot, as they do not meet the requirement of being an actual and effective habitual resident in Ceuta during that tax period.

The question raised

Cuestión planteada Si, en su declaración del IRPF 2019, puede aplicar la deducción por rentas obtenidas en Ceuta o Melilla.

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