AEAT states that taxpayers habitually and effectively resident in La Palma benefit, for 2026, from the extension of the tax deduction applied by reference to the Ceuta and Melilla regime. The measure therefore requires residence meeting the stated criteria, not merely ownership of property on the island.
The year of the deduction must be distinguished from its effect on withholding. The changes concern income paid from 10 September 2026, the stated entry-into-force date of Royal Decree-Law 23/2026. They do not imply an indiscriminate adjustment of every earlier payment.
The practical difficulty concerns, in particular, payroll prepared before entry into force but paid afterwards. Analysis must start with the payment date referred to in the notice and the adjustment option chosen, rather than only the month of work to which the remuneration relates. Checking payroll settings makes it possible to trace the calculation applied. It does not replace examination of the residence qualifying for relief.
For remuneration subject to the general procedure, adjustment may take place from the first payment made on or after that date, or from October. The payroll team must therefore identify the beneficiaries concerned and document the date chosen for the adjustment.