Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
Regulations: Additional Provision thirty-second Law Personal Income Tax
The thirty-second Additional Provision of the Personal Income Tax Law modified, with effect from January 1, 2015, by article 1.Five of Royal Decree-Law 9/2015, of July 10, on urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other measures of an economic nature (BOE of 11), declares applicable to taxpayers who have their habitual residence in Ceuta or Melilla the scale provided for in article 65 of the Law of the IRPF. This scale is the following:
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | From there on | 22.50 |