Ceuta is an 18.5-square-kilometre (7.1 sq mi) Spanish autonomous city on the north coast of Africa, separated by 14 kilometers from Cadiz province on the Spanish mainland by the Strait of Gibraltar and sharing a 6.4-kilometer land border with M’diq-Fnideq Prefecture in the Kingdom of Morocco.
Melilla is a Spanish autonomous city located on the north coast of Africa, sharing a border with Morocco, with an area of 12.3 km2 (4.7 sq mi). Melilla, along with Ceuta, is one of two permanently inhabited Spanish cities in mainland Africa. It was part of the Province of Málaga until 14 March 1995, when the city’s Statute of Autonomy was passed.

Capital: Ceuta / Melilla

Currency: EUR

Timezone: UTC+1 (DST: UTC+2)

Corporate tax rate: 12,5%

Personal tax rate: Half of the personal tax rate in Spain.

Capital gains tax: 11-13%

VAT: No VAT. Special tax IPSI on certain goods and services.

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: Yes, CFC rules of Spain apply.

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