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 any located or that must be exercised or fulfilled in Ceuta and Melilla and their dependencies, the part of the quota that proportionally corresponds to the aforementioned assets or rights will be discounted by 75%.

This bonus will not apply to non-residents of these cities, except in relation to 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 imply their modification, being applied after the state ones.

Completion 

In box 42, the net value corresponding to the assets and rights located in Ceuta and Melilla must be recorded, 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% of the "Total gross quota" of the declaration.