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Practical Income Manual 2022.

Maximum deduction limit

The amount of the deduction for income obtained in Ceuta or Melilla may not exceed in any case 60 per 100 of the part of the sum of the full state and regional contributions of tax .

Attention : The total amount of the deduction due to income obtained in Ceuta or Melilla will be entered in box [0727] of Annex A.2 of the declaration.