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.

For withholding purposes, this modification will only apply to income paid from the entry into force of Royal Decree-Law 23/2026 (September 10), and it will be possible to choose to adjust the withholding rate applicable in 2026 on the first employment income paid from that date. September 10 (to whom the general withholding procedure referred to in Article 82 of the Personal Income Tax Regulations applies), or regularize from the the following month upon entry into force (October 2026), in which case the payments made before that date will be calculated without taking the deduction into account.

For this reason, the Withholding Tax Calculation Service This change means that by 2026, two applications will already be available on the Electronic Headquarters' Withholding Portal.