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A taxpayer resident in Madrid inquires whether they may apply the deduction for income in Ceuta or Melilla following the sale of shares in a company with its registered office, corporate purpose, and assets located exclusively in said cities. The DGT responds that it is possible to apply the deduction provided that the legal requirements are met.
Question posed: Whether, regarding the capital gain that would be obtained from the transfer of the shares held in said company, the deduction for income obtained in Ceuta or Melilla would be applicable.
Taxpayers who do not reside in Ceuta or Melilla may deduct 60% of the portion of the state and regional total tax liabilities proportional to the income obtained in said territories. Income derived from companies that operate effectively and materially in Ceuta or Melilla, with their registered office and exclusive corporate purpose therein, is considered income obtained in said cities. Therefore, the capital gain from the disposal of shares in a company with such characteristics allows for the application of the deduction.
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