September 2026
HE expands to the tax period 2026 the application of a deduction analogous to the deduction for obtaining income in Ceuta and Melilla to taxpayers with habitual and effective residence on the island of La Palma.
The Royal Decree-Law 22/2026, of September 1, approving urgent social and economic measures to support the city of Ceuta, was published in the Official State Gazette (BOE) on September 2.
Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline ends in September