Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla
Regulations: Additional Provision Thirty-Second Law IRPF
For taxpayers who have their habitual residence in Ceuta or Melilla, the scale provided for in article 65 of the Personal Income Tax Law applies. 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 |