Deduction for habitual and effective residence on the island of La Palma during the 2022 and 2023 tax periods.
Regulations: Additional Provision Fifty-seventh LawPIT
Article 67 of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE of December 24) adds a new Additional Provision fifty-seventh to the Law of PIT to establish that in the tax periods 2022 and 2023, the deduction provided for in article 68.4.1 of the Law on Taxes will be applicable to taxpayers with habitual and effective residence on the island of La Palma.PIT, in its terms and conditions, and it should 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 they are to the island of La Palma.