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>
