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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.
Cuestión planteada Si puede aplicar, en el período impositivo 2025 y por dichas rentas (pensiones), la deducción del 60% prevista en la disposición adicional quincuagésima séptima de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
Los residentes en La Palma pueden aplicar la deducción del 60% prevista en el artículo 68.4.1.a) de la LIRPF sobre pensiones de regímenes públicos de seguridad social extranjeros. Si el contribuyente lleva más de tres años residiendo en la isla y tiene al menos un tercio de su patrimonio neto allí, puede aplicar la deducción también a rentas obtenidas fuera de La Palma, conforme al apartado 68.4.1.b). En este último caso, la cuantía máxima de las rentas externas deducibles será el importe neto de los rendimientos y ganancias patrimoniales obtenidos en la isla.
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