Tax Advantages
Melilla offers one of the most attractive and competitive tax environments in Europe. Thanks to its special economic regime, technology companies, startups and iGaming operators enjoy significant reductions in direct taxes, indirect taxes and social contributions.
Reduced Corporate Tax
- ● 50% bonus on the full quota.
- ● Effective rate from 12.5%.
- ● With additional deductions, it can go down to 5–10%.
Personal Income Tax bonus for employees
- ● 60% deduction for residents.
- ● Only pay taxes on 40% of their income.
- ● Higher net salary without increasing costs for the company.
Business Social Security contribution
- ● Rate of 11.8% much lower than the national average.
- ● Lower cost in hiring qualified talent.
Local tax bonus
- ● 50% reduction in IAE and municipal fees.
- ● Exclusive advantage for companies with real headquarters in Melilla.
- Additional savings for companies with headquarters and effective activity in Melilla
Super-reduced IPSI of 0.5%
Melilla does not apply VAT. Instead, it applies IPSI, a much lower and simpler tax. The following key services for digital and iGaming companies will be taxed at 0.5%:
A company that invests €100,000 in digital advertising would pay only €500 in IPSI, compared to €21,000 in VAT in the rest of Spain.
Gaming Activities Tax: only 10%
- ● Application of the 50% bonus on the general rate. Reduction from the general rate of 20% to 10%.
Requirements:
- ○ Real and effective presence: operational office and local team
- ○ At least 50% of staff and labor costs must be in Melilla
iGaming Specialization
Melilla is an ideal destination for online gaming operators thanks to:
- ● A tax environment aligned with Spanish and European regulations.
- ● Cost reduction in advertising and auxiliary services.
Institutional support:
- ○ Legal and tax processing
- ○ Local talent training
- ○ Technical support and connection with key sector players
Result: up to 60% global tax savings compared to other European and Spanish territories.
What if your company could also operate with legal security, reduced taxation and real advantages?
In Melilla, it's already possible.
Tax efficiency, European legal environment and Mediterranean quality of life.