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2018 Wealth Tax

4.3.7. Toll bonus in Ceuta and Melilla

If among the assets or rights of economic content computed for the determination of the tax base, there is one located or that should be exercised or fulfilled in Ceuta and Melilla and its dependencies, the part of the quota that proportionally corresponds to the aforementioned goods or rights.

This bonus will not apply to non-residents in said cities, except in the case of securities representing the share capital of legal entities domiciled and with corporate purpose in Ceuta and Melilla, or in the case of permanent establishments located there.

The Autonomous Community may establish bonuses on this tax, which will be compatible with those established by the State, without being able to modify them, applying subsequently to the state ones.


In box 42, the net value corresponding to the assets and rights located in Ceuta and Melilla will be entered, that is, the value of these assets less the deductible debts corresponding to them.

The maximum amount of this deduction may never exceed the limit of 75 percent of the "Total full quota" of the declaration.