Skip to main content
Practical Guide to Income Tax 2025. Part 1.

Deduction for income obtained in Ceuta or Melilla

Regulations: Articles 68.4 Law PIT and 58 RegulationPIT

  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