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A taxpayer inquired whether they could apply the tax deduction for income earned in Ceuta or Melilla to employment income received over a four-month period. The Directorate General for Taxes (DGT) ruled that the application of this deduction is contingent upon having one's habitual residence in Ceuta or Melilla.
Cuestión planteada Si, en su declaración de la renta, puede aplicar la deducción por rentas obtenidas en Ceuta o Melilla en relación con las rentas del trabajo percibidas en esos cuatro meses.
La deducción por rentas obtenidas en Ceuta o Melilla requiere que el contribuyente tenga su residencia habitual en uno de estos territorios. En el caso de que el trabajador no tuviera su residencia habitual en Ceuta o Melilla durante el período impositivo, no tiene derecho a aplicar dicha deducción por los rendimientos del trabajo percibidos. La residencia habitual se determina por el número de días de permanencia, el centro de intereses económicos o la última residencia declarada.
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