Melilla Tax Guide 2025: Benefits and the 60% Bonus

The Autonomous City of Melilla enjoys a privileged tax status within the Spanish tax system. For the 2025 Income Tax season, Melilla residents have powerful tools to reduce their tax burden, with the residency bonus being the main driver of savings.

The Melilla Advantage: 60% Residency Deduction

Taxpayers who reside in Melilla or generate income in the city are entitled to a deduction of 60% of the total tax liability corresponding to that income. This benefit applies to both the state and regional parts of the tax.

• ✅ Habitual Residents: Those who live in Melilla at least 183 days a year apply the discount to their entire taxable base.
• ✅ Localized Income: If you do not reside in Melilla but obtain profits from businesses or rentals located in the city, you can also apply the 60% on that proportional part.

Investment Incentives in Melilla

Melilla seeks to boost its economy with specific investment deductions:

1. Investment in Local Startups and Companies

Additional deductions for taxpayers who support the local business fabric by purchasing shares or stakes in newly created entities.

2. City and Environment Protection

Tax aid for donations to entities intended for social, cultural, or environmental protection purposes within the territory of Melilla.

Family, Health, and Mobility

Concept	Deduction / Benefit	Notes
Clean Vehicles	15% investment	Maximum base of €20,000
Children	Multiplier Effect	The 60% bonus makes child deductions more efficient
Charging Points	15% installation	Encouraging electric infrastructure in the city

Critical Requirements in Melilla

1. Residency Proof: It is vital to have evidence of daily life in Melilla (medical expenses, domestic consumption, gym) in case of audits that question effective residency.
2. Correct Invoicing: For freelancers in Melilla, it is fundamental that their invoices reflect their tax address in the city to not lose the right to the 60% bonus.

Maximize Your Savings in Melilla with Trybiut

Melilla's tax regime is extremely advantageous but requires strict control of residency and income attribution. Trybiut is the perfect platform for Melilla professionals: our technology ensures you correctly apply the 60% bonus and manages your local bookkeeping so that your tax savings are solid and secure.

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