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Practical manual for Income Tax 2023.

Deduction for income obtained in Ceuta or Melilla

Regulations: Articles 68.4 Law IRPF and 58 Regulation IRPF

  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