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Practical manual for Income Tax 2024. Volume 1

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 (%)
Ceuta and Melilla. Scale applicable in the 2024 fiscal year for taxpayers resident 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