Deduction for habitual and effective residence on the island of La Palma during the year 2025

Regulations: Additional Provision Fifty-seventh LawPIT

Note: Article 2 of Royal Decree-Law 13/2025, of November 25, which adopts urgent complementary measures for the economic and social recovery of the island of La Palma after the damage caused by volcanic eruptions (BOE of November 26) modified, with effect from January 1, 2025, the Fifty-Seventh Additional Provision of the Personal Income Tax Law, extending for the 2025 tax period the application of the deduction for habitual and effective residence on the island of La Palma.

Article 67 of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE of December 24) added a new Additional Provision fifty-seventh to the Law of PIT to establish the application of the deduction in the tax periods 2022 and 2023, to taxpayers with habitual and effective residence on the island of La Palma, the deduction provided for in article 68.4.1 of the Law of 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. The temporal scope of application of this deduction was extended to the 2024 tax period by Royal Decree-Law 4/2024, of June 26, and to 2025 by Royal Decree-Law 13/2025, of November 25.