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A civil servant stationed in Ceuta but working in Madrid asks whether they are entitled to the deduction for income earned in Ceuta. The DGT states that determining habitual residence in said city is a matter of fact that the taxpayer must prove.
Cuestión planteada Si tiene derecho a tributar sus ingresos conforme al lugar donde tiene su plaza como funcionario (Ceuta).
Para aplicar la deducción por rentas obtenidas en Ceuta o Melilla, es necesario tener la residencia habitual y efectiva en dichos territorios. La determinación de dicha residencia se realiza siguiendo el orden de: permanencia en el territorio (presumiéndose donde radica la vivienda habitual), principal centro de intereses (donde se obtiene la mayor parte de la base imponible) o última residencia declarada. La acreditación de estos extremos es una cuestión de hecho que debe probar el contribuyente ante la Administración.
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