8.7.5.2. Deduction for income obtained in Ceuta and Melilla

Taxpayers who have the right to make this deduction must complete the corresponding boxes in section "Other general deductions from the full quota" ( Annex A.2 of the declaration model).

Once the program has been completed, transfer the result of the deduction to boxes 0529 and 0530 on page 16, breaking down the state and regional part that correspond to it.