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Practical Heritage Manual 2021.

Toll bonus in Ceuta and Melilla

Regulations: Art. 33 Wealth Tax Law

If among the goods or rights of economic content computed for the determination of the tax base, there is one located or that should be exercised or fulfilled in Ceuta and Melilla and its dependencies, the tax rate will be reduced by 75 percent. 100 of the part thereof that proportionally corresponds to the aforementioned assets or rights.

This bonus will not apply to non-residents in said Cities, except in the case of securities representing the share capital of legal entities domiciled and with a corporate purpose in the aforementioned places, or in the case of permanent establishments located in them.

The part of the quota to which the bonus is applied can be calculated by dividing the net value corresponding to the assets and rights located in Ceuta and Melilla and their dependencies (VN) by the tax base and multiplying said quotient by the full quota. That is to say:

VN x Full quota ÷ Taxable base


Don SMG, resident in Malaga, presents the following data in his Wealth Tax return corresponding to the 2021 financial year:

  • Taxable base:  1,400,000
  • Liquidable base:700,000

The declared assets include, among others, the following:

  • Commercial premises located in Ceuta whose net value amounts to: 195,000
  • Shares of SA "X", domiciled and with exclusive corporate purpose in Ceuta, whose net value amounts to: 100,000

Determine the amount corresponding to the bonus fee for assets located in Ceuta and Melilla:


  • Full amount of the Wealth Tax (1) = 3,207.99
  • Net value of assets in Ceuta and Melilla (2): 100,000
  • Part of the quota corresponding to said goods (3) = 229.14
  • Bonus (75 per 100 s/229.14) = 171.85
  • Installment fee (3,207.99 – 171.85) = 3,036.14

Notes to the example:

(1) See tax scale applicable in the Autonomous Community of Andalusia in chapter 4.

Up to 668,500.00 = 2,757.54

Rest (31,500) x 1.43% = 450.45

Total full fee (2757.54 + 450.45) = 3,207.99  (Back)

(2) Not being a resident of Ceuta or Melilla, the taxpayer does not have the right to receive a bonus for the premises. (Back)

(3) The part of the full quota corresponding to the shares of SA "X" is determined through the following operation: (100,000 x 3,207.99) ÷ 1,400,000 = 229.14. (Back)