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Taxes when buying a home in Ceuta: ITP, AJD and IPSI

Purchase taxation · Ceuta

In Ceuta, a pre-owned homesada and a new home do not follow the same tax framework as on the mainland.

An ordinary purchase of a resale home subject to Property Transfer Tax starts from a rate of 6% and benefits from a state rebate of 50% of the tax due when the property is located in Ceuta, which normally amounts to an effective rate of 3% on the taxable base. In a first transfer of a new home included in the current local exemption, the indirect tax is IPSI at 0,5%; in addition, the deed subject to the graduated AJD rate starts from 0,50% and also benefits from a 50% rebate, normally equivalent to 0,25%.

Last updated: 9 August 2026 Jurisdiction: Ceuta Status: in force Sources: BOE · AEAT · BOCCE
View taxes in 30 seconds View official sources

Short answer

What taxes does a homebuyer in Ceuta normally pay?

The first question is not how much the home costs, but whether it is a transfer subject to TPO or a business property supply subject to IPSI. That classification determines the main tax.

3% equiv.

Pre-owned homesada · TPO

The published rate for property transfers in Ceuta is 6%. Article 57 bis of the TRLITPAJD grants a 50% reduction on the tax due when the property is located in Ceuta.

6% × 50% of tax due = 3% equivalent.

0,5%

New-build property · IPSI

The Tax Ordinance of Ceuta applies 0,5% to the construction and first transfer of properties directly related to the construction of new homes in Ceuta.

The exception has been in force since 9 May 2025.

0,25% equiv.

New-build deed · AJD

The AEAT publishes a rate of 0,50% for supplies subject to IPSI. The progressive tax charge is reduced by 50% if the competent Registry is located in Ceuta.

0,50% × 50% = 0,25% equivalent.

Do not treat the 0,5% IPSI rate as a rule for every property.

Article 33.ter of the Tax Ordinance establishes a 4% as a general rule for construction, the first transfer of properties and real-estate construction work. The 0,5% is an exception for transactions directly related to the construction of new homes in Ceuta. The specific transaction must meet that condition.

Quick index

Taxes when buying a home in Ceuta

1Tax route 2ITP / TPO 3Taxable amount 4IPSI 5AJD 6Examples 7Form 600 8Common mistakes 9Official sources 10Related guides 11Professionals 12FAQ

Step 1 · Classify the transaction

Before applying percentages, identify which tax applies

Law 8/1991 provides that supplies of properties located in Ceuta made by businesses or professionals may be subject to IPSI, and that the same real-estate transaction is not taxed simultaneously under IPSI and TPO.

  • Resale between private individuals: normally assessed under the TPO category of ITP.
  • First transfer by a developer: normally assessed under IPSI and, if the deed meets the AJD requirements, under the progressive notarial charge.
  • Second or subsequent business transfer: it is necessary to check whether an IPSI exemption applies and whether the transaction becomes subject to TPO.
  • Non-residential property, land or special case: the 0,5% intended for new homes should not be applied automatically.

Resale · TPO

The transfer of a property in Ceuta starts from 6%, but the tax payable receives a 50% relief

The AEAT publishes a 6% rate for the transfer of real estate in Ceuta and Melilla. For properties located in Ceuta, Article 57 bis.3.a of the Consolidated Text of ITP and AJD grants a 50% relief on the TPO tax payable.

6%

Nominal rate

This is the tax rate published by the AEAT for the transfer of real estate in Ceuta.

50%

Tax rebate

The state relief applies to transfers of properties located in Ceuta, pursuant to Article 57 bis.

3%

Equivalent result

In a standard purchase to which the relief applies in full, the resulting tax burden is equivalent to 3% of the taxable base.

Indicative TPO = taxable base × 6% × 50% = taxable base × 3%
It is more accurate to say “6% with a 50% relief on the tax payable” than simply to state that “the ITP in Ceuta is 3%”. The distinction matters because 3% is the economic result of applying the state relief to the nominal rate.

Taxable base · usada property

Do not calculate TPO solely on the deed price

For real estate, Article 10 of the TRLITPAJD establishes as the rule the Catastro reference value on the tax accrual date. If the declared value or the agreed price or consideration is higher, the higher of those amounts is used.

  • Check whether the property has a current reference value.
  • Compare the reference value, declared value and price or consideration.
  • If no reference value exists or it cannot be certified, the law refers to the higher of the declared value, price or consideration, and market value, without prejudice to verification.
  • If the reference value is considered prejudicial to legitimate interests, legal avenues exist to challenge it in connection with the tax assessment or amendment of the self-assessment.

See also the specific guide on the Catastro reference value and property taxes.

Example of why the taxable base matters

If a home is purchased for 280.000 € but its reference value is 300.000 €, a TPO self-assessment basada solely on 280.000 € may be incorrect. Before applying 6% and the relief, the taxable base must be correctly determined.

New build · IPSI

Ceuta does not use mainland VAT for the first transfer of a residential property: its IPSI regime applies.

Ceuta is outside the territorial scope of the common VAT system. Law 8/1991 makes transfers of properties located in Ceuta carried out by businesses or professionals subject to IPSI. Since 9 May 2025, the local Tax Ordinance has applied a 0,5% exemption to real-estate transactions directly related to the construction of new homes.

Real-estate transaction IPSI Main condition Source
Construction, first transfer and real-estate works 4% General rate under Article 33.three where no exemption applies. Tax Ordinance of Ceuta
New home in Ceuta 0,5% Construction, first transfer or real-estate works directly related to the construction of new homes in Ceuta. Article 33.three.a
Public works whose final use is predominantly residential 0,5% Specific scenario provided for in Article 33.three.b. Tax Ordinance of Ceuta
Who is the taxable person?

Normally, the business or professional making the transfer

Law 8/1991 designates the person making the taxable supply or service as the taxable person for domestic transactions, with special reverse-charge rules in certain cases involving non-established persons.

Tax charged

The tax charged must be properly documented

The IPSI Law refers to VAT rules for charging the tax. In a sale of a new home, it must be checked how the taxable person in the transaction charges and documents IPSI.

Deed · AJD

IPSI-subject transfers are listed by the AEAT with AJD of 0,50%, and Ceuta has a 50% relief on the tax amount

The AEAT's official table for Ceuta and Melilla indicates an AJD rate of 0,50% for IPSI-subject transfers, using the value for IPSI purposes as the basis. Article 57 bis.1 of the TRLITPAJD grants 50% relief on the graduated tax amount where the Registry in which registration or entry must be made is located in Ceuta.

0,50%

Nominal AJD rate

Rate published by the AEAT for IPSI-subject transfers that meet the requirements for the graduated notarial tax amount.

50%

Relief

The graduated notarial documents tax amount receives 50% relief when the competent Registry is located in Ceuta.

0,25%

Equivalent result

For a qualifying purchase deed, the equivalent tax burden is normally 0,25% of its base.

Indicative AJD = AJD base × 0,50% × 50% = AJD base × 0,25%
A usada property subject to TPO does not automatically incur this variable AJD.

The graduated tax charge under Article 31.2 applies to registrable deeds that are not subject, among others, to the TPO modality. Therefore, in a standard resale transaction subject to TPO, an additional 0,25% variable AJD should not simply be added to the same transfer.

And the mortgage deed is a separate transaction.

For mortgage-backed loan deeds, the AJD taxpayer is the lender. Do not confuse the AJD on the deed for the purchase of a new-build property with the AJD applicable to the mortgage loan.

Illustrative examples

A property valued at 300.000 € may have a very different tax bill depending on whether it is usada or new

The following calculations show only the mechanics of the main rates and rebates. They do not replace the calculation of the taxable base or the tax classification of an actual transaction.

Example A · Resale property

Purchase subject to TPO with a base of 300.000 €

Initial tax charge: 300.000 € × 6% = 18.000 €.

Ceuta rebate: 50% of 18.000 € = 9.000 €.

Resulting TPO: 9.000 €.

This is equivalent to 3% of the base in this scenario.

Example B · New-build property

First transfer included in IPSI at 0,5%

IPSI: 300.000 € × 0,5% = 1.500 €.

Initial AJD: 300.000 € × 0,50% = 1.500 €.

AJD after the 50% rebate: 750 €.

Indicative IPSI + AJD total: 2.250 €.

This is equivalent to 0,75% in this example, before other purchase costs.

Do not use these examples as a definitive tax estimate.

For resale properties, the base may change due to the reference value. For new-build properties, it must be confirmed that the transaction meets the requirements for IPSI at 0,5%, as well as the applicable base, whether the deed is subject to AJD, and any special conditions relating to the property or purchaser.

Management · ITP and AJD

The AEAT specifies Form 600 and a deadline of 30 business days

For taxable events subject to ITP and AJD administered by the AEAT Delegation in Ceuta, the self-assessment is filed using Form 600. The official page sets a deadline of 30 business days from the date the act or contract is executed.

  • Correctly identify the category: TPO or AJD.
  • Determine the taxable base before calculating the tax due.
  • Apply the rebate under Article 57 bis where applicable.
  • Keep the deed or document for the transaction and proof of filing.
  • Do not confuse the administration of ITP/AJD by the AEAT with the assessment or passing on of IPSI itself.
Non-resident buyers

The property tax rebate under Article 57 bis.3.a is linked to the property being located in Ceuta. The buyer's nationality does not override this territorial rule. Even so, a non-resident may have additional representation or tax domicile obligations for this tax, so their specific circumstances should be reviewed.

Common mistakes

The most common mistakes stem from copying rules from other parts of España

01

Adding 10% VAT to a new home in Ceuta

Ceuta is outside the territory covered by the common VAT system. The local indirect taxation of property transfers is assessed through IPSI.

02

Simply stating that ITP is 3%

The precise wording is 6% TPO, with a 50% rebate on the tax due for properties located in Ceuta.

03

Applying 0,5% IPSI to any property

The general property rate under Article 33. tres is 4%. 0,5% is an exception linked to newly built homes.

04

Adding variable AJD to a resale subject to TPO

The graduated notarial charge does not automatically apply to a transaction already subject to TPO.

05

Ignoring the reference value

For properties subject to ITP, the reference value may determine the taxable base even if it exceeds the agreed price.

06

Missing the filing deadline

The AEAT sets 30 business days to self-assess ITP/AJD using Form 600 in Ceuta.

Verified official sources

This guide is based on national legislation, the AEAT and the Tax Ordinance published by Ceuta

Last verification of these sources: 9 August 2026. For a future transaction, it should be checked whether the legislation or the Tax Ordinance has been amended.

Level 1 · BOE Royal Legislative Decree 1/1993 · ITP and AJD Property tax base, AJD, taxable person and allowances of Ceuta and Melilla. Relevant legal basis: arts. 10, 29, 31 and 57 bis.
Jurisdiction: España / Ceuta · Status: in force · Verified: 09-08-2026
 Level 1/2 · AEAT Tax base and rates in Ceuta and Melilla Publishes the 6% for property transfers and the 0,50% AJD rate for supplies subject to IPSI. Institution: State Tax Administration Agency.
Jurisdiction: Ceuta and Melilla · Status: current · Verified: 09-08-2026
 Level 1/2 · AEAT ITP and AJD · Form 600, allowance and deadline Confirms the 50% allowance under TPO and the 30 business-day deadline for self-assessment. Official procedure for the Delegation of Ceuta.
Jurisdiction: Ceuta · Status: current · Verified: 09-08-2026
 Level 1 · BOE Law 8/1991 · IPSI of Ceuta and Melilla Defines IPSI, its scope, taxable property supplies, IPSI/TPO incompatibility and the taxable person. Relevant legal basis: arts. 1, 2, 3, 12 and 14.
Jurisdiction: Ceuta and Melilla · Status: in force · Verified: 09-08-2026
 Level 1 · BOCCE Extraordinary BOCCE No. 16 · 8 May 2025 Publishes the amendment to Article 33.three of IPSI: general 4% and 0,5% for new housing in the cases described. Posted on vigor: 9 May 2025.
Jurisdiction: Ceuta · Status: in force in the revisadaed sources · Verified: 09-08-2026
 Level 1 · BOE Law 37/1992 · VAT territorial scope Confirms the special territorial treatment of Ceuta outside the scope of the common VAT system. Supplementary source to avoid applying mainland VAT to Ceuta.
Jurisdiction: España · Status: in force · Verified: 09-08-2026

Related guides

Expands the calculation without duplicating the intent of this page

This URL is the regional property purchase tax guide for Ceuta. National pages explain the general framework and direct users to the relevant jurisdiction for specific rates.

Taxes when buying a home in España National hub for identifying the correct tax and then determining the jurisdiction. ITP when buying a second-hand property General framework for TPO, the taxable person and the taxable base before applying the Ceuta rule. IVA and AJD when buying a newly built home National framework for first transfers and AJD; Ceuta must be expressly treated separately because it uses IPSI instead of the standard IVA regime. Costs of buying a property in España Include notary, Land Registry, financing and professional fees in your tax budget. How to buy a property in España step by step Integrates the reservation, due diligence, taxation, deed and registration. Buying a property in España as a foreign buyer or non-resident NIE, funds, financing, representation and transaction coordination.

Professional assistance

Find professionals by location and service, not through an arbitrary recommendation

For a specific purchase, it is advisable to review the transaction with a professional working in Ceuta who can assess the property type, documentation and applicable tax treatment. RealtorList presents profiles as relevant options; it does not replace individual tax, legal or notarial advice.

Find real estate agencies Filter by location, services, languages and specialities to identify relevant options. Search real estate agents Review individual profiles and check their geographical coverage and services before contacting them.

Frequently asked questions

ITP, AJD and IPSI when buying a home in Ceuta

The AEAT publishes a rate of 6% for property transfers. Article 57 bis of the TRLITPAJD grants a 50% reduction on the tax due when the property is located in Ceuta. In a standard transaction to which the relief applies in full, the result is equivalent to 3% of the taxable base.

The standard IVA scheme for mainland Spain and the Balearic Islands does not apply to a property transfer located in Ceuta. Ceuta is outside the territorial scope of the common IVA system, and business property transfers fall under IPSI pursuant to Law 8/1991.

Since 9 May 2025, Article 33. three of the Tax Ordinance applies 0,5% to the construction and first transfer of properties directly related to the construction of new homes in Ceuta. The general rate for construction, first transfers and property works is 4% where that exception does not apply.

The AEAT publishes 0,50% for transfers subject to IPSI. Article 57 bis grants a 50% relief on the variable charge where the competent Land Registry is located in Ceuta. In the standard case, the financial outcome is equivalent to 0,25% of the AJD base.

Not usually on the same transfer. Article 31.2 makes the variable notarial charge conditional on the transaction not being subject to, among other taxes, TPO. A standard resale subject to TPO should not automatically incur an additional variable AJD charge on the purchase.

For real estate, Article 10 of the TRLITPAJD uses the Catastro reference value on the date the tax liability arises. If the declared value, price or consideration is higher than the reference value, the highest of these amounts is used. If no reference value exists, the alternative legal rules apply and an administrative valuation may be carried out.

The AEAT specifies Form 600 for the self-assessment of ITP and AJD in Ceuta, with a deadline of 30 business days from the date of the act or contract. The specific documentation and procedure should be checked on the AEAT electronic portal.

For a loan deed secured by a mortgage, the TRLITPAJD establishes that the taxpayer is the lender. This differs from the AJD that may apply to the deed for the purchase of a newly built home subject to IPSI.

Notice: This guide provides general information on property taxes in Ceuta and has been prepared using official sources revisadased on 9 August 2026. The classification of the transfer, tax base, application of the TPO or AJD relief, IPSI rate, exemptions, buyer's circumstances and specific documentation may change the outcome of a transaction. It does not constitute personalised tax, legal, financial or notarial advice. Before signing, paying or self-assessing a tax, confirm the current treatment with the competent authority or a qualified professional.

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