Skip to main content
Practical Manual of Companies 2022.

Deduction for income obtained in Ceuta and Melilla

In box [00567] “Bonus for income obtained in Ceuta and Melilla (art. 33 LIS )” on page 14 of form 200, The amount corresponding to the bonus regulated in article 33 of the LIS and which is applied to the full quota must be entered in the following terms:

  • Bonus percentage :

    50 percent.

  • Entities affected by :

    Entities that operate effectively and materially in Ceuta and Melilla, that is, those Spanish entities that are fiscally domiciled in said territories or that operate in them through an establishment or branch, and those foreign entities that are not resident in Spain and that operate in said territories through an establishment. permanent.

  • Subsidized income :

    All income obtained in Ceuta and Melilla.

    Income acquired in Ceuta or Melilla is considered to be that which corresponds to activities that determine the end of a trade cycle with economic results in said territories.

    For these purposes, the requirements of the previous paragraph will be considered met when it comes to leasing property located in these territories.

    It will not be considered that these circumstances mediate in the case of isolated operations of extraction, manufacture, purchase, transportation, entry and exit of goods or effects thereon and, in general, when the operations do not determine income by themselves.

    Keep in mind:

    Those entities domiciled in Ceuta or Melilla that carry out the activity of exporting merchandise manufactured in those territories or acquired from a manufacturer in said territories or that had previously imported, they are entitled to a 50 percent bonus on the part of the full quota corresponding to the income derived from said operations, since all of them close a commercial cycle that determines economic results in the aforementioned territories.

    A company that is dedicated to the transport of goods on behalf of others between Ceuta and the peninsula is entitled to the bonus, since said activity closes the economic cycle in Ceuta. If the company has a warehouse on the peninsula from which it sends and receives the goods, as long as the aforementioned warehouse is not actually a branch of the transport entity, it may apply this bonus.

  • Application of this bonus

    For the purposes of being able to apply the bonus of this article, will be considered income obtained in Ceuta or Melilla , provided that the entities have, at least, a fixed place of business in said territories , up to an amount of 50,000 euros per person employed with a full-time employment contract who performs their duties in Ceuta or Melilla, with a total maximum limit of 400,000 euros.

    If income greater than this amount is obtained, in order to apply the bonus, it will be required to prove the closing in Ceuta or Melilla of a commercial cycle that determines economic results. In the case of entities that are part of a group of companies, these amounts will be determined at the group level.

    Income from wholesale trade will also be understood to be obtained in Ceuta or Melilla when this activity is organized, directed, contracted and invoiced through a fixed place of business located in said territories that has the material and means therein. personnel necessary for this.

    To determine the income attributable to Ceuta and Melilla in the case of fishing and maritime navigation entities, the specific criteria and percentages established in sections 4 and 5 of article 33 of the LIS will be taken into account.

    Spanish entities domiciled for tax purposes in Ceuta and Melilla that have their effective management headquarters in said territories, as well as foreign entities not resident in Spain and that operate in Ceuta and Melilla through a permanent establishment that operate effectively and materially in said territories, for a period of no less than 3 years, they may apply this bonus for income obtained outside of said cities in the tax periods that end after the aforementioned period has elapsed when, at least, half of their assets are located in those cities. However, income that comes from the leasing of real estate located outside said territories is exempt from the provisions of this section.