Skip to main content
Practical manual for Income Tax 2021.

Deduction for income obtained in Ceuta or Melilla

Regulations: Articles 68.4 Law IRPF and 58 Regulation

  1. Modalities
  2. Income that is considered obtained in Ceuta or Melilla
  3. Maximum deduction limit
  4. Example: Deduction for income obtained in Ceuta or Melilla