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Spain, Ceuta: IPSI, other higher rates: 10% 9% 7% 6% 5% IPSI, general services rate: 4% IPSI, other lower rates: 3.5% 3% 2% 1% 0.5%
Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Spain, Ceuta | |
| IPSI, other higher rates | 10% Telecommunications, radio and television broadcasting. Public works contracted with public-sector bodies, subject to the housing and strategic-project exceptions. Specified tariff goods; also low-value consignments whose simplified declaration does not provide at least the first four tariff classification digits. 9% Services in IAE groups 84 and 92, subject to the exceptions in Article 33.Dos: these include services taxed at 0.5%, specified cleaning services taxed at 6%, and the group 84 headings listed in Annex 3, which are taxed at the general 4% rate. 7% Numerous Annex 1 goods, including specified plastics, paper products and metal articles. Check the tariff heading and any end-use exceptions. 6% Activities in IAE group 75; specified cleaning services supplied to customers outside the public sector. The express exceptions in Article 33 apply. 5% Examples include perfumes, clothing, jewellery and specified electronic equipment covered by the tariff headings amended in 2024. Electric vehicles with code E in box P3 of the ITV document. Goods used to produce electricity unless a lower rate applies. |
| IPSI, general services rate | 4% General rate for services unless a special rate or exemption applies. Also construction, first supplies of property and building works, subject to the exceptions for new housing, public works and strategic projects. For goods, it applies only to the relevant IPSI tariff headings. |
| IPSI, other lower rates | 3.5% Footwear and parts in Chapter 64 and equipment under headings 8470–8473, including specified computers and office equipment. 3% Specified goods under Annex 1, including various mineral products; mopeds with an engine capacity not exceeding 50 cm³. 2% One-fork restaurants, bars and cafés under IAE heading 673.2 and catering under heading 677.9; taxis and urban collective land passenger transport. Also specified goods, such as plaster, lime and cement, unless a special rate applies. 1% Drinking water supply and electricity consumption. 0.5% Specified tariff goods and special cases, including books and printed newspapers, fresh or chilled fish, certified coeliac food products and corrective optical goods. Advertising, call centres and essentially automated electronic services; specified services to gambling operators genuinely established in Ceuta. Also transactions under officially designated strategic projects and construction, first supplies and works directly related to new housing. Annex V materials for new housing require the importer or buyer to be registered under IAE heading 501.1. This is not a general rate for all goods. |
| exempt exports with limited deduction rights | Definitive exports of goods meeting Article 8 of Law 8/1991. Deduction or refund of IPSI on the goods requires compliance with Article 20 and evidence of export. Statutory exclusions, including specified duty-free-shop and onboard supplies, remain taxable. |
| exempt without deduction | Domestic exemptions refer to VAT legislation: examples include healthcare, education, insurance, specified financial services and residential letting where the relevant conditions are met. They do not themselves confer deduction rights. Imports have separate exemptions under Articles 9 and 10 of Law 8/1991. |
| outside the scope of IPSI | A simple local resale of goods without production or processing is not itself an IPSI taxable event; the preceding import or production may have been taxed. Services located outside Ceuta under the place-of-supply rules are outside its IPSI. Outside-scope treatment is distinct from exemption or a zero rate. |
| IPSI reverse charge | A business or professional customer established in Ceuta accounts for IPSI on taxable services, property supplies and electricity distribution by a non-established supplier. A specific rule also applies to construction works under strategic projects in Article 30.Dos. Reverse charge does not make the transaction exempt or automatically allow input-tax deduction. |
| resale of used goods | No IPSI margin scheme equivalent to the VAT second-hand goods scheme has been identified for simple resales of used goods. A local resale may fall outside the taxable event, but importing used goods may be taxed on the import tax base. IPSI must not be calculated on the difference between selling and purchase prices. |
| Registration, objective assessment and deductions | There is no general IPSI small-turnover exemption: the applicable commencement, filing and invoicing obligations must be met. Objective assessment under Article 63 is a calculation method, not an exemption. For individuals and income-attribution entities with premises open to the public, the annual limits per activity are €600,000 for production, €100,000 for services and €300,000 for construction, subject to exclusions and an opt-out. It does not allow input-tax deduction and cannot be calculated simply by applying a percentage to each selling price. Under the ordinary rules, Article 20 of Law 8/1991 limits deduction of IPSI on goods to their use in production or processing, or their definitive exempt export. Supplying taxable services does not create a general deduction right. Tax relating to services, property and electricity is not deductible; supplementary levies have specific refund rules. |
Ceuta is outside the Spanish VAT territory. IPSI applies according to the transaction and place-of-supply rules; goods entering from mainland Spain or other territories are imports. The examples do not replace tariff classification. This calculator applies the selected rate to the entered tax base: it does not determine the customs tax base, objective-assessment amounts or supplementary tobacco and fuel levies.
Sources: Law 8/1991 and the Ceuta tax ordinance, as amended below. The review on 29 September 2026 identified no definitively approved future IPSI rate changes.
| Past changes: | |
| 9 May 2025 | The 0.5% rate applies to construction, first supplies and works directly related to new housing, including public works for buildings used mainly as housing. It also applies to Annex V goods for new housing where the importer or buyer is registered under IAE heading 501.1. BOCCE |
| 16 Mar 2024 | A 0.5% rate for transactions under designated strategic projects and reverse charge for the relevant construction works entered into force. The amendment takes effect from the start of the project’s execution. BOCCE |
| 2 Mar 2024 | Rates for the expressly listed tariff headings were halved: examples include perfumes, clothing and jewellery from 10% to 5%, and footwear and specified office equipment from 7% to 3.5%. BOCCE |
| 30 Jun 2021 | A 10% rate was introduced for low-value consignments whose simplified import declaration does not give at least the first four tariff classification digits. This is not a general low-value exemption. BOCCE |
| 1 Apr 2020 | Professional, artistic and business activities listed in Annex 3 ceased to be taxed at 6% and moved to the general services rate of 4%. The 6% rate was kept for IAE division 75. BOCCE |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 5 Oct 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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