4.3.7. Rebate of the payment in Ceuta and Melilla

If any of the goods or rights of economic content calculated for determining the taxable base were to be found to be located or that it should be exercised if the amount of the fee corresponding proportionally to the aforementioned assets or rights is reduced or met in Ceuta and Melilla and their dependencies, the amount of the fee will be reduced by 75% in 100.

This bonus shall not apply to non-residents in these cities, except for those that refer to securities representing the share capital of legal entities domiciled and with a corporate purpose in Ceuta and Melilla, or in permanent establishments located therein.

The Autonomous Community may establish bonuses in this tax, which will be compatible with those established by the State, without them being able to make a change, and will be applied after the state.

Completion

Box 42 shows the net value corresponding to the assets and rights located in Ceuta and Melilla, i.e. the value of these assets minus the deductible debts corresponding to them.

The maximum amount of this deduction may never exceed the limit of 75 per 100 of the "Total total tax liability" of the tax return.