Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
Regulations: Additional Provision Thirty-Second Law IRPF
The Thirty-Second Additional Provision of the Personal Income Tax Law, as amended with effect from 1 January 2015 by Article 1.5 of Royal Decree-Law 9/2015 of 10 July on urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other economic measures (Official State Gazette of 11), declares the scale provided for in Article 65 of the Personal Income Tax Law applicable to taxpayers who have their habitual residence in Ceuta or Melilla. This scale is as follows:
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base 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 |