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A query was raised regarding whether the balance of a current account held with a mainland entity, which allows cash withdrawals in Ceuta via an agreement, can be counted towards the requirement of having one-third of assets located in that city. The DGT ruled that it cannot, as the entity itself is not located in Ceuta.
Cuestión planteada En relación con la deducción por rentas obtenidas en Ceuta o Melilla y, en concreto, con el requisito previsto en el artículo 68.4.1.º b) de la Ley del Impuesto sobre la Renta de las Personas Físicas, consistente en que "al menos, una tercera parte del patrimonio neto del contribuyente, determinado conforme a la normativa reguladora del Impuesto sobre el Patrimonio, esté situado en dichas ciudades", se pregunta si pueden incluirse en el patrimonio neto los saldos de cuentas corrientes en una entidad bancaria de la península que no tenga sucursal en Ceuta pero sí convenio de reintegro de efectivo con otra entidad bancaria que tiene sucursal en Ceuta.
Para que los rendimientos de depósitos o cuentas se consideren obtenidos en Ceuta o Melilla, las instituciones financieras deben estar situadas en dichas ciudades. Si la entidad financiera no está situada en Ceuta, el saldo de la cuenta no se considera parte del patrimonio neto situado en dicha ciudad para cumplir el requisito de la deducción.
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