Deduction for habitual and effective residence on the island of La Palma during the 2023 financial year.
Regulations: Additional Provision fifty-seventh Law IRPF
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 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 the Personal Income Tax Law ##3 will be applicable to taxpayers with habitual and effective residence on the island of La Palma, 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 they are to the island of La Palma.