<html>
<head>
<style>
td {
border: solid;
text-align: center;
}
</style>
</head>
<body>
<table style="width:100%">
<tr>
<td>
1
</td>
<td>
2
</td>
<td colspan="3" style="border-right: none; border-top: none;">
leer
</td>
</tr>
<tr>
<td>1</td><td>2</td><td>3</td><td>4</td><td>5</td>
</tr>
<tr>
<td>1</td><td>2</td><td>3</td><td>4</td><td>5</td>
</tr>
</table>
</body>
</html>