Moving to Melilla: income, wealth and inheritance tax in 2026

Regional rules

What does Melilla set for 2026?

The rules Melilla sets on top of the state law for 2026, each with its legal basis and source.

Regional top income tax rate

A resident of Melilla pays the regional half of income tax on the scale of article 65 of Ley 35/2006 (additional provision 32), whose top rate is 22.50% above EUR 60,000 of general taxable income in 2026.
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Where the regional top rate starts

For a resident of Melilla the top rate of the regional half of income tax applies from EUR 60,000 of general taxable income (Ley 35/2006 art. 65 via DA 32).
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Combined top income tax rate (state + regional)

Computed only from the state general top rate (24.50%, Ley 35/2006 art. 63) and the Melilla regional-half top rate (22.50%), the combined top scale rate for a Melilla resident in 2026 is 47.00%, before the 60% deduction for income obtained in Ceuta or Melilla.
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Ceuta and Melilla income tax deduction

A taxpayer resident in Melilla deducts 60% of the part of the combined state and regional income tax quota that corresponds to income obtained in Ceuta or Melilla; after three years of residence, income from elsewhere also qualifies up to the net amount obtained in the cities, if at least one third of net wealth is located there (Ley 35/2006 art. 68.4).
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Wealth tax relief (bonificación)

Wealth tax payers get a 75% bonificación on the part of the quota corresponding to assets and rights located in Ceuta and Melilla; for non-residents of the cities it applies only to shares in entities domiciled and with their corporate purpose there, or permanent establishments there (Ley 19/1991 art. 33).
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Inheritance by children

On inheritances where the deceased had habitual residence in Ceuta or Melilla at death and for the previous five years, the quota is reduced by a 50% bonificación, raised to 99% for heirs in groups I and II such as children (Ley 29/1987 art. 23 bis.1).
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Inheritance by a spouse

A surviving spouse (group II) inheriting from a person resident in Ceuta or Melilla at death and for the previous five years gets a 99% bonificación of the inheritance tax quota (Ley 29/1987 art. 23 bis.1).
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Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

State rules

Which state rules still apply?

These state rules apply in Melilla as in every common-regime region.

State top income tax rate

The top rate of Spain's state general income tax scale in 2026 is 24.5%, applying to general taxable base above EUR 300,000, under article 63.1 of Ley 35/2006.
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State wealth tax exempt minimum

Under article 28 of Ley 19/1991, Spanish wealth tax deducts an exempt minimum of EUR 700,000 from the taxable base where the community of residence has not set its own minimum, and that state figure also applies to non-residents.
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State wealth tax top rate

The state wealth tax scale in article 30 of Ley 19/1991 runs from 0.2% to a top rate of 3.5% on taxable base above EUR 10,695,996.06, and applies where a community has not approved its own scale and to non-residents.
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Solidarity tax on large fortunes: threshold

Spain's Temporary Solidarity Tax on Large Fortunes (ITSGF) taxes net wealth above EUR 3,000,000, with a EUR 700,000 exempt minimum deducted first, under article 3 of Ley 38/2022.
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Tax residence test

Under article 9.1 of Ley 35/2006, a person is Spanish tax resident if they spend more than 183 days in Spain in the calendar year, counting sporadic absences, or if the main base of their economic activities or interests is in Spain, and residence is presumed, unless proven otherwise, when their non-separated spouse and dependent minor children live in Spain.
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Arriving in Spain

What is the Beckham regime?

People who move to Spain for work can opt to be taxed as non-residents for the year of arrival and the next five years, under conditions set by the state income tax law.

Beckham regime: who qualifies

Under article 93 of Ley 35/2006, as amended by Ley 28/2022 from 1 January 2023, a person who becomes Spanish tax resident because of a move may opt to pay non-resident income tax rules if they were not resident in Spain in the previous five tax periods and moved for employment, remote work, a directorship, an entrepreneurial activity or highly qualified start-up or R&D work.
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Beckham regime: rates

Under article 93.2.e of Ley 35/2006, a person under the inbound workers regime pays 24% on taxable base up to EUR 600,000 and 47% above it, with dividends, interest and gains taxed at 19% to 30% on the savings scale.
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Beckham regime: how long it lasts

The inbound workers regime under article 93.1 of Ley 35/2006 lasts for the tax year in which the person becomes resident and the five following tax years.
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Questions

Questions about tax in Melilla