table{ border:2px solid grey; width:100%; } th, tfoot{ background-color:black; color:yellow; } .ciudad{ background-color:lightgreen; } .pares{ background-color:#BBBBBB; }
<table> <tr> <th colspan="3">Ventas</th> </tr> <tr> <td rowspan="2" class="ciudad">BCN</td> <td >Ana</td> <td>10</td> </tr> <tr class="pares"> <td>Rosa</td> <td>20</td> </tr> <tr> <td rowspan="2" class="ciudad">GIR</td> <td >Juan</td> <td>30</td> </tr> <tr class="pares"> <td>Eva</td> <td>40</td> </tr> <tfoot> <tr> <td colspan="2">Total</td> <td>100</td> </tr> </tfoot> </table>