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Practical Income Manual 2021.

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 (%)
Ceuta and Melilla. Scale applicable in fiscal year 2021 by taxpayers residing in said fiscal year in these Autonomous Cities
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