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Practical Income Manual 2022.

Deduction for habitual and effective residence on the island of La Palma during the 2022 and 2023 tax periods.

Regulations: Additional Provision fifty-seventh Law Personal Income Tax

Article 67 of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24) adds a new fifty-seventh Additional Provision to the Personal Income Tax Law to establish that in the tax periods 2022 and 2023, the deduction provided for in article 68.4.1 of Personal Income Tax Law , in its terms and conditions, and it must be understood, for these purposes, that the references made to Ceuta and Melilla in said article 68.4. 1 and in article 58 of the Regulation are to the island of La Palma.

  1. Subjective scope and modalities
  2. Income obtained on the island of La Palma
  3. Maximum deduction limit