Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
Regulations: Additional Provision thirty-second Law Personal Income Tax
The scale provided for in article 65 of the Personal Income Tax Law applies to taxpayers who have their habitual residence in Ceuta or Melilla. 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 |