10.8.2.1. Municipalities and Minor Local Entities that exceed 10,000 inhabitants, or that having more than 3,000 inhabitants are less than 30 km from the provincial capital

For the purposes of applying this deduction, in the case of taxpayers who died before February 26, 2021, the following municipalities or minor entities will be excluded as indicated below: The villages of La Palma, Santa María de la Sierra, and the towns of San Martín de los Reyes, are all within the boundaries of the municipality.