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V2561-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por residencia

60% deduction available for foreign social security pensions in La Palma

A resident of La Palma with over three years of residency asks whether the 60% deduction on income from the island can be applied to German social security pensions. The DGT confirms it is possible under the applicable regulations for Ceuta and Melilla.

The question raised

Whether the 60% deduction provided for in the fifty-seventh additional provision of Law 35/2006, on Personal Income Tax, may be applied during the 2025 tax period to said income (pensions).

The DGT's ruling

Residents in La Palma may apply the 60% deduction provided for in Article 68.4.1.a) of the Personal Income Tax Law (LIRPF) on pensions from foreign public social security schemes. If the taxpayer has resided on the island for more than three years and holds at least one third of their net worth there, they may also apply the deduction to income obtained outside of La Palma, pursuant to paragraph 68.4.1.b). In this latter case, the maximum amount of deductible external income shall be the net amount of the income and capital gains obtained on the island.

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