Example: Deduction for income obtained in Ceuta or Melilla

Mr. MVC, single and without children, moved his residence from Cádiz to Ceuta on August 20, 2021, residing in this city since that date. During the 2023 financial year, the following income has been obtained:

• Reduced net labor output: 31,000

• Reduced net income from capital assets: 500

• Reduced net return on real estate capital: 3.200

• Reduced capital gain attributable to 2023: 20,000

The net income from work comes from his employment relationship with a company located in Ceuta. Income from movable capital corresponds to interest from accounts in financial institutions located in Ceuta. For its part, the real estate capital gains correspond to a flat owned by it located in Cádiz and which was rented from January 1 to September 30, 2023. On October 1, 2023, the property was sold, obtaining a reduced capital gain of 20,000 euros as a result of the transfer.

Determine the amount of the deduction for income obtained in Ceuta in the year 2023.

Solution:

Previous note : Having resided in Ceuta for a period of less than three years, the deduction for income obtained in Ceuta may only be applied to the full state and regional quotas that proportionally correspond to the income obtained in Ceuta (net income from work and net income from movable capital).

General taxable base and general taxable base (31,000 + 3,200) = 34,200

Taxable savings base and taxable savings base (20,000 + 500) = 20,500

Minimum personal and family = 5,550

1. Full share corresponding to the general taxable base

1. Application of the tax scales to the general taxable base (34,200.00)

   Overall scale

   Up to 20,200.00: 2,112.75

   Remaining 14,000.00 at 15%: 2,100

   Odds 1 (2,112.75 + 2,100) = 4,212.75

   Autonomous scale

   Up to 20,200.00: 2,112.75

   Remaining 14,000.00 at 15%: 2,100

   Odds 2 (2,112.75 + 2,100) = 4,212.75

2. Application of the tax scales to the general taxable base corresponding to the personal and family minimum

   General scale 5,550 at 9.50%: 527.25

   Odds 3 = 527.25

   Regional scale 5,550 at 9.50%: 527.25

   Odds 4 = 527.25

3. Determination of the full general, state and regional quota

   Full state general fee (Fee 1 - Fee 3): 4,212.75 – 527.25 = 3,685.50

   Full regional general quota (Quota 2 - Quota 4): 4,212.75 – 527.25 = 3,685.50

2. Quota corresponding to the taxable base of savings (20,500.00)

• State lien

  Up to 6,000.00: 570

  Remaining 14,500.00 at 10.50%: 1,522.50

  State tax rate (570 + 1,522.50) = 2,092.50

• Autonomous tax

  Up to 6,000: 570

  Remaining 14,500.00 at 10.50%: 1,522.50

  Autonomous tax rate (570 + 1,522.50) = 2,092.50

• Determination of full quotas

  State share (3,685.50 + 2,092.50) = 5,778

  Autonomous part (3,685.50 + 2,092.50) = 5,778

3. Deduction for income obtained in Ceuta or Melilla

To calculate it, the following steps must be followed:

• Calculation of the deduction corresponding to income obtained in Ceuta:  

  [ 60% x General total share / General taxable base x General taxable base obtained in Ceuta]  

  60% [(3,685.50 + 3,685.50) ÷ 34,200 x 31,000] = 4,008.78

• Calculation of the deduction corresponding to income obtained in Ceuta included in the taxable savings base:

  [ 60% x Total savings quota / Taxable savings base x Taxable savings base obtained in Ceuta]

  60% [(2,092.50 + 2,092.50) ÷ 20,500 x 500] = 61.24

• Total amount of the deduction for income obtained in Ceuta (4,008.78 + 61.24) = 4,070.02 euros

• This amount must be distributed 50% between the state part and the regional part, in accordance with the provisions of articles 67 and 77 of the Personal Income Tax Law

  State part: 2,035.01

  Autonomous part: 2,035.01

4. Net share

• State share (5,778 – 2,035.01) = 3,742.99

• Autonomous part ((5,778 – 2,035.01) = 4,107.68