ITP guide · Ceuta and Melilla

ITP in Ceuta and Melilla 2026: 50% rebate and a 3% effective rate

Updated: July 8, 2026 · Legislation verified against official sources

General rate 2026 6% with a 50% rebate → 3% effective

Reductions and reliefs: 50% rebate on the tax due (art. 57 bis TRLITPAJD); 6% state rate, filed with the AEAT.

Calculate your ITP and mortgage in Ceuta and Melilla ↓

Ceuta and Melilla are not autonomous communities but cities with a Statute of Autonomy, and that difference has a direct tax consequence: they have no power to approve their own rates for the ITP (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, the property transfer tax; ITPyAJD). When buying a resale home in either city, the state rules apply in full: the Texto Refundido approved by Real Decreto Legislativo 1/1993, de 24 de septiembre (TRLITPAJD).

That might seem a disadvantage, but it turns into a very favourable regime thanks to a key piece of the Texto Refundido itself: the 50% rebate on the tax due for transactions involving real estate located in Ceuta or Melilla (art. 57 bis TRLITPAJD). The practical result is that buying a resale home carries an effective cost of 3%, one of the lowest in Spain.

As in the rest of the country, ITP-TPO is paid by the buyer, and it applies only to resale homes: a new build bought from the developer does not carry IVA (Spanish VAT) — Ceuta and Melilla are outside its scope — but the local indirect tax, the IPSI (Impuesto sobre la Producción, los Servicios y la Importación, the local production, services and import tax).

The essentials at a glance

Item Rule in Ceuta and Melilla (2026)
Legislation State: RDLeg 1/1993 (TRLITPAJD) and its implementing regulation (RD 828/1995)
Tax rate on real estate 6% (art. 11.1.a TRLITPAJD, the default state rate)
Rebate 50% of the TPO tax due for real estate located in Ceuta or Melilla (art. 57 bis.3.a)
Effective cost on the base 3%
Taxable base The Cadastre reference value or, if higher, the agreed price (art. 10 TRLITPAJD)
Who pays The buyer
Form and where to file Modelo 600, filed with the Agencia Estatal de Administración Tributaria (AEAT, the Spanish state tax agency)
Deadline 30 working days from the act or contract (art. 102 del Reglamento, RD 828/1995)
New builds No IVA: IPSI (Ley 8/1991) plus AJD, also rebated at 50% if the registry is located in the city

When ITP is due (and when it is not)

You pay TPO when buying a resale home (a “second or subsequent transfer”, normally between private individuals) located in Ceuta or Melilla. You do not pay TPO when buying a new build from the developer: on the mainland that purchase carries 10% IVA, but in Ceuta and Melilla IVA does not apply and in its place there is the Impuesto sobre la Producción, los Servicios y la Importación (IPSI), governed by Ley 8/1991 and managed by each autonomous city; according to the official information of the City of Melilla, its rates range between 0.5% and 10% (the specific rate for new housing is set by each city’s ordinances). The new-build deed also accrues AJD (stamp duty), whose graduated charge is likewise rebated at 50% when the registry where the property is registered is located in Ceuta or Melilla (art. 57 bis.1 TRLITPAJD).

The taxable base

Since the state rules apply, the reference value rule applies too (art. 10 TRLITPAJD, as worded by Ley 11/2021): the taxable base for real estate is the reference value approved by the Dirección General del Catastro (the Cadastre) as at the accrual date; however, if the agreed price or the declared value is higher, the highest of those figures is used. If the property has no certifiable reference value, the base is the highest of the declared value, the price and the market value, without prejudice to a review.

The reference value can only be challenged by appealing the assessment or by requesting a correction of the self-assessment; in that procedure, the Cadastre issues a mandatory and binding report (art. 10, apartados 3 y 4, TRLITPAJD).

Tax rates in force in 2026

Art. 11.1.a) of the TRLITPAJD provides that transfers of real estate are taxed at the rate approved by the autonomous community and, failing that, at 6%. Ceuta and Melilla are not autonomous communities and no regional rate exists, so the purchase of a resale home is taxed at 6% on the taxable base.

The 50% rebate explained below then applies to that amount. There are no specific reduced rates for main residences, large families or other groups, because no administration can regulate them here: the “local benefit” is the general rebate.

Rebates, deductions and exemptions

The centrepiece is art. 57 bis TRLITPAJD (“Bonificación de la cuota en Ceuta y Melilla”, introduced by Ley 53/2002 and in force since 1 January 2003). As far as a home buyer is concerned:

  • TPO: a 50% rebate on the tax due for “transfers and leases of real estate located in Ceuta or Melilla and the creation or assignment of rights in rem, including security rights, over such property” (art. 57 bis.3.a).
  • AJD (notarial documents): a 50% rebate on the graduated charge when the registry where the asset must be registered is located in Ceuta or Melilla (art. 57 bis.1) — relevant, for example, to the mortgage or the purchase of a new build.

Example: a resale home in Melilla with a taxable base of €150,000 (reference value below the price): tax at 6% = €9,000; 50% rebate = −€4,500; payable: €4,500 (an effective 3%). The same home would pay €9,000 at the state rate without the rebate.

In addition, the Texto Refundido preserves a historical provision: “in the cities of Ceuta and Melilla the tax rebates established in the Law of 22 December 1955 shall be maintained” (art. 45.I.B.14 TRLITPAJD). Beyond this, the general state exemptions apply (for example, those relating to VPO (vivienda de protección oficial, subsidised housing) in art. 45).

How to pay: form and deadline

Unlike in the autonomous communities, which manage the tax through their own tax authorities, in Ceuta and Melilla the ITPyAJD self-assessment is filed with the Agencia Estatal de Administración Tributaria (AEAT): the AEAT’s own electronic office maintains the procedure “Modelos 600-610-615-620-630. Transmisiones Patrimoniales y Actos Jurídicos Documentados — Autoliquidación del Impuesto (tramitación ante la AEAT: Ceuta y Melilla and other cases)”, whose basic legislation is the Orden de 4 de julio de 2001, which approved forms 600, 620 and 630. The tax services of the autonomous cities (the Organismo Autónomo Servicios Tributarios de Ceuta and Melilla’s Consejería de Hacienda) manage the IPSI and local taxes, and officially publicise these tax advantages.

  • Form: 600 (TPO self-assessment).
  • Deadline: 30 working days from the moment the act or contract takes place — the deed of sale — (art. 102.1 of the tax’s implementing regulation, RD 828/1995).
  • Without proof of payment (or of exemption) of the tax, the Land Registry will not register the transfer.
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Frequently asked questions about the ITP in Ceuta and Melilla

How much ITP is paid in Ceuta and Melilla in 2026? ▼

The current general rate is 6% with a 50% rebate → 3% effective. There are also reduced rates and reliefs: 50% rebate on the tax due (art. 57 bis TRLITPAJD); 6% state rate, filed with the AEAT. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Ceuta and Melilla? ▼

The buyer of the resale home always pays the ITP, through a self-assessment filed with the corresponding tax administration. The usual deadline is 30 working days or one month from signing the deed; the exact form and deadline are covered in this guide.

What value is the ITP calculated on in Ceuta and Melilla? ▼

On the cadastral reference value or the purchase price if higher (art. 10 TRLITPAJD, since 2022). Paying a price below the reference value does not reduce the tax.

Do new-build homes pay ITP in Ceuta and Melilla? ▼

No. New homes in Ceuta and Melilla pay neither ITP nor VAT: they are subject to the IPSI (the local indirect tax). The ITP only applies to resale homes.

Comparing with another region?

The same home can pay a very different tax a few kilometres away: check the current ITP in every other region.

Andalusia 7% Aragon 8–10% scale Asturias 8/9/10% by value Balearic Islands 8–13% scale Canary Islands 6.5% Cantabria 9% Castilla y León 8% (+10% above €250,000) Castilla-La Mancha 9 % Catalonia 10–13% scale Valencian Community 9% (11% above €1M) Extremadura 8/10/11% scale Galicia 8 % La Rioja 7% Madrid 6% Murcia 7.75% Navarre 6% Basque Country 4% housing (7% general)