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V2655-17 18 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rentas en Ceuta o Melilla

Tax deduction for income in Ceuta or Melilla depends on habitual residence in these territories

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.

The question raised

Whether, in their income tax return, they may apply the deduction for income obtained in Ceuta or Melilla in relation to the employment income received during those four months.

The DGT's ruling

The deduction for income obtained in Ceuta or Melilla requires that the taxpayer has their habitual residence in one of these territories. In the event that the worker did not have their habitual residence in Ceuta or Melilla during the tax period, they are not entitled to apply said deduction for the employment income received. Habitual residence is determined by the number of days of stay, the center of economic interests, or the last declared residence.

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