9.6.1.1. Completion

You will complete section A) if, in accordance with the above, you can apply the deduction to all of the income obtained.

Otherwise, complete section B) or C) depending on whether it is an individual or joint declaration, stating the following information:

• Income included in the general tax base

  The amount of income obtained in Ceuta or Melilla included in the general tax base will be recorded in this box.

  The following will be included as income obtained in Ceuta and Melilla:

  • Net (reduced) income from work, capital (which should not be included in the savings tax base) and economic activities.

  • Income from the ownership of real estate located in Ceuta and Melilla.

  • The net balance of capital gains and losses attributable to the current fiscal year that do not arise from the transfer of assets.

  Negative items originating in Ceuta and Melilla

  If the net balance of capital gains and losses not arising from a transfer is negative, only the amount that has been included in the tax base for the year will be taken into account, without including, where applicable, the portion pending offset in subsequent years. If the negative balance does not correspond entirely to income obtained in Ceuta or Melilla, the portion pending compensation will be distributed proportionally.

  Likewise, to calculate the income obtained in Ceuta and Melilla included in the general tax base, the negative items from previous years originating in Ceuta and Melilla that have been offset in the current year in the general tax base must be subtracted.

  For the calculation of this deduction, the program does not contemplate the assumption that the compensation of negative taxable bases from previous years occurs.

• Income included in the taxable savings base

  The amount of income obtained in Ceuta or Melilla included in the taxable savings base will be recorded in this box.

  The following are included in the taxable savings base:

  • The positive net balance of capital gains and losses attributable to the current fiscal year arising from the transfer of assets.

  • The positive net balance of capital gains included in the taxable savings base.

  Negative items originating in Ceuta and Melilla

  To calculate the income obtained in Ceuta and Melilla included in the taxable savings base, the negative items from previous years originating in Ceuta and Melilla that have been offset in the current year must be subtracted. If the negative balance does not correspond entirely to income obtained in Ceuta or Melilla, the portion pending compensation will be distributed proportionally.

• Joint income tax return

  In order for the program to calculate the deduction for this type of taxation, it must include the sum of the income obtained in Ceuta and Melilla by all members of the family unit.

  In general, the amount of income obtained in Ceuta and Melilla with the right to deduction will be the sum of the amount of those that give rise to this same right in the individual declarations of the declarant and the spouse.

  However, in some cases, the choice of tax type may result in variations in the amount of deductible expenses with a maximum limit, and in the reductions applicable to net work income.