Spain: ordinary IPSI in Ceuta and Melilla for2026

Who this applies to

IPSI is a separate municipal indirect tax on the production/elaboration and importation of tangible movable goods, services, local immovable-property deliveries and electricity consumption. Each city administers its own tax. Ceuta and Melilla fall outside the Spanish VAT territory; selling goods into either city requires the export/import analysis, while services require the actual service-location analysis. A business address outside a city does not by itself exempt a service supplied there. The governing State statute is Ley8/1991, BOE-A-1991-7645. Ley8/1991 arts1–3,6–9,12; current VAT law art3

For a transaction file collect: city; legal entity and establishment; goods CN classification or service IAE heading; physical movement and customs documents; service description and customer business/private status; property location, building use and first/subsequent delivery; actual completion/delivery/payment dates; taxable consideration and ancillary charges; evidence of any exemption or special rate; and the business's direct/objective assessment status. The ordinary local retail resale of previously imported goods is not another production/import event solely because it is a resale: the statutory production, import, service or property trigger must exist. Usual handling to preserve goods or their commercial presentation does not constitute production. Ley8/1991 art3

Locate services using the VAT place-of-supply rules as applied to the particular city. That includes the ordinary B2B recipient rule and the specific property, transport, admission, electronic-consumer and other exceptions where applicable; do not infer location merely from where an invoice was issued. Ceuta art23 and Melilla art9 expressly adopt the VAT location method for their territory. A mixed or cross-border service must be classified before the local rate is selected. Ceuta art23; Melilla art9

The supplier normally accounts for IPSI on taxable local activity. For local property deliveries/services supplied by an entrepreneur not established in the city to a business/professional established there, the recipient is the taxpayer under the local reverse-charge provision. Ceuta's provision also covers electricity distribution and, from2024, the specified works within formally declared strategic projects using the art84.One.2(f) VAT framework. Melilla art26 expressly requires a self-invoice for its art13.2 reverse charge. A reverse charge does not create an input deduction where the IPSI deduction conditions fail. Ceuta art30.2 amendment; Melilla arts13,26

Rates, bands and thresholds

Ceuta

Use art33 with the amendments, not the unamended2019 text. In particular, the March/June2020 changes remove the old general6% treatment of Annex3 professional entries: the June2020 version of33.2.2(a) places the listed Annex3 entries within IAE84 at the general service rate. BOCCE13March2020; BOCCE29June2020, art33.2

Ceuta service/category	Rate and operative condition	Official source	Tax year / period
Ordinary services with no specific override	4%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Telecommunications, radio and television broadcasting	10%; distinguish these from the defined electronic services	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
IAE84 business services	9%, except the IAE84 headings listed in Annex3, which use the4% general rate; the0.5% overrides below take priority	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
IAE92 sanitation/cleaning and related services	9%; the ordinance's specifically printed9221.1 entry uses6% where the recipient is outside the public sector	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
One-fork restaurants; other bars/cafeterias under673.2; catering/restoration677.9	2%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Taxi and collective urban land passenger transport	2%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Drinking-water supply	1%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
IAE75 activities	6%, subject to the express0.5% overrides	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Advertising/similar: IAE section1 group844 or section2 group751	0.5%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Customer-support call-centre services	0.5%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Defined electronic services	0.5%: substantially automated, minimal human intervention and dependent on information technology; a live adviser communicating by email/video is not an electronic service solely for that reason	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Specified general advice/fraud-prevention/data services for qualifying online gaming operators	0.5% only with the specified IAE headings and genuinely Ceuta-based operator satisfying the statutory establishment condition	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below
Electricity consumption	1%	Ceuta art33,2020 amended rates	2026, subject to the dated amendments and category conditions below

The electronic category expressly includes web hosting, qualifying remote program/equipment maintenance, software/downloads/updates, digital content/databases and automated online teaching. The special gaming recipient gate and IAE headings are33.2.7; keep them in the transaction record. Ceuta art33.2.1–7; Ceuta art33.4

Goods: production and import use the same local goods tariff, classified by CN. The2024 amendment reduced specified goods; it did not set a universal reduced rate. Examples:8471 automatic data-processing machines and8473 specified parts/accessories are3.5%;8517 phones/network apparatus and8528 monitors/televisions are5%; qualifying footwear6401–6406 is3.5%; clothing in chapters61/62 is5%. These are category examples, not substitutes for the full tariff. Verify subheading and the special-use rules against the original tariff and amendments. Ceuta goods amendment effective2March2024, tables pp571–573

Specific goods overrides include0.5% qualifying nonprofit educational/cultural/charitable-use goods, qualifying adapted/disability vehicles, the expressly certified coeliac foods, exclusively medicinal/sanitary denatured alcohol/oxygen, corrective spectacles/lenses and, from2020, defined fresh/refrigerated fish/crustaceans/molluscs. The relevant statutory-use, certificate or approval conditions must be met. The2021 disposable surgical-mask entry is0.5%; the separate pandemic-linked healthcare-goods entry has an express duration condition and is not assumed current merely because the amendment remains listed. Low-value simplified declarations without at least the first four CN digits use the specific10% entry, rather than an assumed general exemption for small parcels. Ceuta art33.1 special goods; Ceuta2021 healthcare/mask amendment; Ceuta33.1.13 low-value goods

The 2025 housing amendment matters. Effective9May2025, art33.3 retains4% generally for construction, first property delivery and immovable works, but applies0.5% to those directly related to new housing construction in Ceuta. Public works use10%, except buildings whose final use is predominantly housing, which use0.5%. The old2019 protected-housing2% summary is superseded. The same2025 bulletin adds33.1.15 and AnnexV: listed movable construction goods use0.5% where affected to new-housing construction; the provision deems this condition met where the importer or local acquirer is registered under IAE501.1. Both the listed-good gate and the new-housing/use condition must be documented. The AnnexV covers specified construction materials, fittings and equipment; it does not reduce every item purchased by a builder. BOCCE Extra16,8May2025, art24, pp202–205

Operations in a project formally declared strategic by the Assembly can use0.5% under33.5 as amended15March2024. The declaration, covered operation and effective project date are necessary; do not extend the reduction to an undeclared project merely because it concerns energy, water, telecommunications or IT. The2024 list is not asserted to be the exhaustive2026 list of declared projects. Ceuta art33.5 and DA4

Melilla

The full ordinance republished by Decree584/30April2021, BOME5857/4May2021, Annex1 supplies the operative interior rates. Production/elaboration uses the same goods tariff as imports, now supplied by the2022 import ordinance. Melilla arts15–16 and Annex1; Melilla import art15 and AnnexI

Melilla category	Rate/condition	Official source	Tax year / period
General services	4%, unless a listed exception applies	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Collective land transport of passengers and luggage	0.5%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Advertising and marketing	0.5%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Defined electronic services	0.5%, using the VAT definition	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Accessory/complementary management services for gaming activities constituting the gaming-tax taxable events	0.5%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Hire of means of transport	0.5%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Taxi passenger services	1%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
One-fork restaurants and other ordinary cafés/bars	1%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Restaurants with two or more forks; special-category cafés/bars; other hospitality	2%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Telecommunications, radio and television broadcasting	8%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Electricity consumption	1%	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Property delivery	4% generally; qualifying first delivery by the promoter of administratively protected housing0.5%, including jointly supplied annexes and at most two garage spaces	Melilla Annex1	2026, subject to the dated amendments and category conditions below
Construction/immovable works	10% generally, with the three specific residential/completed-building exceptions below	Melilla Annex1	2026, subject to the dated amendments and category conditions below

Construction exceptions:0.5% for contracts directly between promoter and contractor to construct mainly residential buildings, including specified local/annex/garage/facility elements, where a later transfer will constitute the first property delivery. Other construction of mainly residential buildings uses4%. Reform/readaptation/redistribution/improvement/reconstruction of already completed homes and business premises uses4%. “Mainly residential” means at least50% of built area. These construction rates apply regardless of whether VAT would classify the works as goods or services. Melilla Annex1,third/fourth paragraphs

Goods examples from the actual2022 tariff: CN8471 computers and8473 specified parts/accessories10%; fresh/refrigerated beef0201 and ordinary medicines3004 are0.5%, subject to their exact tariff descriptions; standard textile clothing in the ordinary chapter61/62 entries uses5%, with entry-specific exceptions. Full commodity classification remains essential: never apply4% service tax to goods simply because that rate is familiar. Melilla2022 AnnexI

For postal H7 simplified imports below€150, the ordinance sets10% unless a CN heading is supplied, in which case use the heading's actual tariff rate. That is a simplified-rate rule, not a€150 IPSI exemption. Melilla import art28.1

The base

For each taxable transaction, establish the base excluding IPSI, select the actual local rate at the tax point, and calculate tax=base×rate/100. Add the quotas for the relevant return and subtract only separately justified deductible IPSI. Exempt or outside-scope transactions require their own legal basis and are not a zero-rate default. If the agreed price already includes IPSI, recover the base as inclusive_price/(1+rate/100) and the tax as the difference. Split supplies with different rates before calculating; do not apply an average rate to the turnover. Ley8/1991 arts14–19; Ceuta arts26–29,32–34; Melilla arts11–16

For ordinary production, property and services, apply the VAT taxable-base rules adopted by Ley8/1991 art15: total consideration, the applicable ancillary charges, valid discounts and legally justified base corrections. Do not subtract operating expenses from service turnover merely because they are deductible for income tax. Ceuta art26 states the total consideration rule; Melilla art11 adopts the VAT method. Electricity consumption uses the total billed by the distributor. Production tax arises when the goods are made available to the customer; property/services use their VAT tax-point rules, including taxable advances where those rules require them; electricity arises on billing. Melilla art10.2 separately confirms advance-payment taxation on actual collections. Ley8/1991 arts10,15; Ceuta arts24–26; Melilla arts10–12

For imports, first establish the customs value. Add import taxes/charges other than IPSI and the incidental costs required by the adopted VAT import-base rules, avoiding costs already in the customs value. Include complementary tobacco/fuel levies when applicable. Melilla art11 expressly includes commissions, packaging, freight, transport and insurance up to import clearance. Calculate the local quota using the goods' tariff, not the general service rate. Keep invoice, transport/insurance evidence, customs declaration, classification, tax assessment and proof of payment. Ley8/1991 art16; Ceuta arts28–29,31; Melilla import arts8,11,15,24–29

The import tax point is admission of the import declaration or, absent that, entry of the goods, subject to the relevant special regime. Ordinary import payment is before clearance/entry. It is separate from the subsequent quarterly return and is not postponed by the Ceuta2026 quarterly extension. Ley8/1991 arts11,22; Melilla import arts6,28,45

Selective input recovery and refunds

IPSI does not allow general VAT-style recovery on every business expense. Ley8/1991 art20 allows qualifying locally borne IPSI on goods acquired/imported for taxable production/elaboration, or qualifying definitive export. Goods used only to provide ordinary services do not acquire deduction entitlement just because the service business charges IPSI. Quotas relating to property deliveries, services, electricity consumption and complementary tobacco/fuel levies are excluded, subject to the specific statutory levy refund routes. Keep the goods link to production and the original tax invoice/import assessment and payment proof. The VAT deduction evidence, restrictions and limitations adopted by the statute still apply. Ley8/1991 art20; Ceuta arts58–61; Melilla arts17–19

For direct-assessment producers, return_balance=output_IPSI−eligible_goods_input_IPSI−properly_carried_credit, with separately justified special adjustments. Do not include excluded service, electricity or property quotas as eligible goods input. In objective assessment, both cities expressly disallow deduction of input quotas for the affected activities. Ceuta arts58–60,66.6; Melilla arts17–19,23.2

A producer's excess input balance is not automatically a same-day refund: State law permits the31December annual balance refund; Melilla art19 follows that annual method. Ceuta art60 permits requests at each liquidation period as advance payments on the statutory annual refund. Follow the actual request and document route instead of treating a negative return as an automatic bank payment. Ley8/1991 art20.2; Ceuta art60; Melilla art19

A qualifying definitive exporter can recover the relevant goods' previously paid IPSI through the city's export procedure, with the statutory exclusion for non-exempt exports. Ceuta requires prior exporter registration, proof of the original tax, the territorial-franco export certificate, a commercial expedition and the limitation-period condition under61; the2021 amendment to21 applies the Title10 route to qualifying vehicle/ship/aircraft exports. Melilla import38 requires prior notice using AnnexII, detailed identification linking entry invoice/DUA to exported goods, prior physical comparison, exit evidence and export within four years of import clearance. Its general route covers new commercial goods, with specified used business assets under38(E); the latter have monthly depreciation reductions, not full automatic reimbursement. The€30 inspection/review charge has the ordinance's same-supplier-return exception. Do not confuse export refunds with ordinary domestic input recovery. Ceuta arts60–61; Ceuta2021 art21 amendment; Melilla import38

Melilla used-business-asset export refund

For the used assets actually covered by import ordinance 38(E) and used in an economic activity, apply the following reduction for every month or fraction of a month between import and definitive export. These are monthly percentages of the original IPSI paid, not annual depreciation rates or a percentage compounded on a diminishing balance. All the preceding article 38 requirements remain: timely prior Annex II notice and identification, original import and paid-tax proof, prior physical comparison, exit evidence, commercial expedition, the four-year export deadline and the applicable inspection/review charge. An incomplete application follows article 38(B)'s notified 10-day cure route. Actual Melilla import ordinance38(A–E), bulletin pages32–33.

Used business asset	Reduction for each month or fraction
Machinery	1.00%
Medical equipment	1.25%
Ships and aircraft	0.85%
Internal transport equipment	0.85%
External transport equipment	1.35%
Trucks	1.65%
Furniture	0.85%
Tools and implements	2.00%
Information-processing equipment	2.00%
Electronic equipment	1.65%
Other implements/furnishings (otros enseres)	1.25%

With Q the original IPSI paid, r the applicable monthly percentage as a decimal, and m the elapsed months counting any fractional month as a full month, the reduction is Q × r × m and refund is Q - reduction, subject to the entitlement and evidence gates. For eligible information-processing equipment with original IPSI EUR 1,000 and elapsed time 10 months plus one day, count 11 months: reduction 1,000 × 2% × 11 = EUR 220, refund EUR 780 before any separately applicable inspection charge. Exactly ten elapsed months gives EUR 800. At eleven months, machinery's 1% instead gives EUR 890; do not use the IT rate for every asset. The fee is a separate payment, subject to the same-supplier-return exception already stated, rather than another percentage depreciation of the original tax.

Objective-assessment gateways

The examples deliberately stipulate direct assessment. Ceuta63 applies objective assessment, absent waiver, to qualifying natural persons/IRPF attribution entities with a public establishment, listed activity and prior-year activity turnover no more than€600,000production,€100,000services or€300,000construction; its detailed exclusions include Annex3 services, rentals, mixed-rate activities, electricity, reverse charge, first property transfers, occasional operations and public works. Qualifying first-year activities also enter absent waiver. Its method uses the actual local Annex4 sector modules/instructions, a quarter of provisional annual base forQ1–Q3 and an annual-average reconciliation inQ4, proportional calendar days for commencement/cessation, with no input deduction. Do not substitute the Melilla income-tax module multiplier for Ceuta's local modules. A specific Ceuta module activity requires the complete current sector schedule before calculation. Ceuta62–68

Melilla21 sets a prior-year taxable-base ceiling of€450,000 and a first-year rule irrespective of turnover, subject to waiver. The covered activity must be included in the IRPF objective signs/indices/modules method and the taxpayer must not have expressly waived that method before AEAT; apply the actual local taxpayer/establishment conditions. Do not import Ceuta's expressly worded natural-person limitation into Melilla without resolving its distinct text. Reverse charge is excluded; the construction exclusion includes prior-year public contracting above€40,000. For a qualifying activity, calculate the2026 IRPF module net yield using the applicable annual inputs, multiply by the local coefficient and divide by4 to obtain each Q1–Q3 taxable base; multiply that quarterly base by the applicable IPSI rate to obtain the quarterly tax. Recalculate annual yield with actual average data forQ4, multiply by the coefficient and rate, then subtractQ1–Q3payments. Local coefficients:production1;general services2;hospitality/taxis1.5;specified residential/completed-building construction categories2. No input deduction is allowed. The annual IRPF module schedule and all eligibility/exclusion facts remain inputs to that method; do not use sales as a proxy for module yield. Melilla20–23 and Annex2

Deadlines and filing

Ceuta

Ceuta's official model list and procedural instructions identify:

Ceuta form/operation	Ordinary rule
006 census start/change/cessation	Start before activity; modification/cessation within30calendar days of the event under71
001	General ordinary self-assessment; production/services/electricity as appropriate; the rental annex identifies the affected properties
011	Taxable property transmission
021	Specified contracts/services with the City and dependent bodies
009	Objective-assessment fourth-quarter annual reconciliation, with the annual module declaration
Import self-assessment	Approved import declaration/self-assessment, customs and value documents; keep separate from the interior quarterly calculation

The ordinary interior quarter is the calendar quarter:Q1/Q2/Q3 within the first20calendar days of April/July/October;Q4 within the first30calendar days of January. Electricity distributors file/pay during the first20days of the following month. Property transmissions have their own10-day deadline from the earlier of availability to the acquirer or public deed; the official001 procedure describes10calendar days. Specified direct-assessment services to the City/dependent bodies are declared and paid when the public debt is paid. Ceuta arts71,89–90; Official001 instructions; Ceuta official model catalogue

2026 override: Decree10.479 of19October2026, BOCCE Extra48 art98, extends presentation of IPSI operations-interior Q3 and Q4 2026 self-assessments under90 to 20April2027. The tax authority's live notice links that decree. Keep the two period returns distinct. This is an enacted filing extension; do not report20October2026/30January2027 as the unqualified operative deadlines for those quarters, and do not extend import or unrelated monthly/special deadlines by analogy. BOCCE Extra48,19October2026, pp1358–1359; Current OASTCE extension notice

Import payment normally precedes clearance/entry. Ceuta91 contains an authorised deferred-payment procedure, importer-register/guarantee requirements and a textual90-business-day reference. State art22 states a maximum90days. The current official001 page also summarises90days, while unverified secondary material states60days. Use pre-clearance payment unless the actual applicable written authorisation establishes the approved due date; this evidence does not resolve the conflicting day-count descriptions into an automatic entitlement. The2020 amendment also provides a separately authorised retail-deposit regime under21bis with its own liquidation method. Ceuta91 and21bis; Ley8/1991 art22.3; Official001 import instructions

The public online model generator prepares a printable declaration; it does not by itself complete electronic presentation. OASTCE directs electronic filing through its Virtual Office using a digital certificate. Retain filing and payment receipts. The001 instructions route positive payments through the collection service/authorised financial entities and negative returns to the tax authority register. Official electronic-filing instructions; Official001 instructions

Melilla

The current official FAQ, updated10April2026, confirms400/412/413/420/421. The full2021 ordinance Annex3 gives their purpose and deadlines; it is also expressly relied on in the2026 extension order. Melilla current FAQ; Melilla Annex3

Melilla form	Purpose and deadline
400	Resident or permanent-establishment business census: start before activity; change/cessation within one month from the following day; objective-regime waiver/revocation in December before the year of effect
412	Occasional taxable non-exempt operations outside the periodic/property declarations: one month after tax point under Annex3;30.4 also describes presentation during the following month, so use the operation-specific portal deadline rather than inventing a uniform30days
413	Property delivery, including advances: one month after tax point under Annex3; retain individual acquirer/property details and the transmission document
420	Resident/PE services, construction/immovable works and electricity under direct assessment; the included objective-assessment service/works categories use the same form
421	Resident/PE production/elaboration, under the relevant direct/objective assessment regime

For420/421, ordinaryQ1/Q2/Q3 presentation/payment is within the first20calendar days of April/July/October;Q4 within the first31calendar days of January. If prior-calendar-year operations exceeded€6million, file/pay monthly within the first20days of the following month; exactly€6million does not cross the statutory threshold. When the last day is Saturday or non-working,29.3 extends to the next working day. Keep the city's public holiday calendar for the actual date. Zero420/413 and zero/negative421 returns have the ordinance's tax-office presentation route; the2026 platform has been updated for web-based preparation/presentation. Melilla29 and Annex3; Melilla2026 platform/extension order

2026 temporary exception: Order0634/19February2026, BOME6356/24February, extended the January and February2026 monthly420/421 returns for businesses above€6million to 25March2026, as stated in its operative paragraph. It separately provides a deadline-preservation mechanism for412/413 whose voluntary-payment period fell between5February and5March2026, adding the natural days remaining when the technical incident began. Do not apply this historic outage exception to later2026 quarters or ordinary future monthly returns. BOME2026 art166, pp583–584

Public-sector direct liquidation has a special rule: taxable supplies to the State, Melilla or its dependent autonomous bodies/companies are liquidated by the paying body on payment, which issues evidence. Periodic taxpayers include the operations and distinguish the public-body liquidation without paying the same quota twice. The article excludes objective-assessment activities. Melilla31

Imports use the import/customs declaration route rather than420/421: declaration before admission to clearance; tax before clearance/entry. Import45 allows payment within45calendar days of the tax point with a sufficient bank guarantee. An authorised combined-consignment agent route has its own one-month payment rule; it is not the ordinary importer's general deferral. Keep AnnexII for the export-refund request separately. Melilla import28,38,45

Penalties and interest

Apply the actual conduct and tax outcome under LGT arts. 26–28/188/191/198. Voluntary late payable returns without prior request attract 1% plus 1% per complete late month within 12 months, then 15% plus interest after those 12 months, with the conditional 25% surcharge reduction. Ordinary non-economic-loss late returns start at 200, halved under the no-request rule. Classified underpayment offences carry 50%/50–100%/100–150%, with reductions only on their conditions. Collection surcharges are 5/10/20% by stage. Use the period's actual interest rate; these are separate from incorrectly recovered input, invoice and information-return offences. A paid tax balance does not by itself cure an omitted return.

Cross-border points

Ceuta and Melilla are outside the mainland/Balearic IVA territory. A mainland export and city import are separate events requiring actual transport/customs evidence; services use their actual place-of-supply rules and local recipient reverse-charge conditions. A local retail resale is not a second goods-production/import event solely because the seller has a local establishment. Keep foreign VAT refund procedures separate from IPSI input recovery (Ley8/1991 arts3/8–12/20).

Two worked examples that recompute

Ceuta: direct-assessment manufacturer and selective input recovery. A Ceuta SL assembles computers for local sale inQ3 2026; it is in direct assessment. The stipulated correct classifications are output8471 and imported production components8473, with no special-use override. Output tax-exclusive base€30,000. Imported-component customs value€10,000 plus€600 of required incidental costs not already included gives base€10,600; all components are used in this taxable production, and the€371 import IPSI is paid and fully documented. A local consultant's€40 IPSI and electricity's€1 IPSI are excluded inputs. Output30,000×3.5%=€1,050; eligible goods input10600×3.5%=€371; interior return payable€679. Import€371 was paid separately, so own total import-plus-interior remittances are€1,050. This is not the company's total supplier tax/cost. TheQ3 filing extension is20April2027. CN8471/8473 tariff; Ceuta58–59; Q3 2026 deadline

name: Ceuta2026 producer input recovery and ordinary interior liability
inputs:
  output_base: 30000
  import_customs_value: 10000
  additional_import_costs: 600
  goods_rate_percent: 3.5
steps:
  import_base: import_customs_value + additional_import_costs
  import_ipsi: import_base * goods_rate_percent / 100
  output_ipsi: output_base * goods_rate_percent / 100
  deductible_ipsi: import_ipsi
  interior_payable: output_ipsi - deductible_ipsi
  own_import_plus_interior_remittances: import_ipsi + interior_payable
expected:
  import_base: 10600
  import_ipsi: 371
  output_ipsi: 1050
  deductible_ipsi: 371
  interior_payable: 679
  own_import_plus_interior_remittances: 1050

Melilla: general consultancy, reduced advertising and a service-business import. A Melilla SL in direct assessment has local taxable consultancy turnover€20,000 at4% and advertising turnover€10,000 at0.5% in an ordinary quarter; all amounts exclude tax and no public-body direct liquidation applies. It imports a CN8471 office computer for use solely in those services: customs value€10,000 plus€600 required incidental costs not already included. Import tax is10600×10%=€1,060. That office-equipment tax is not deductible because the goods are used solely in services;€200 IPSI on purchased consultancy is also excluded. The420 service quota is800+50=€850 with no input deduction. Its own import-plus-interior remittances are1060+850=€1,910. No claim is made that all imported computer goods are always non-deductible: qualifying goods used in taxable production have a different input entitlement. Melilla17–18, Annex1 services; Melilla8471 tariff

name: Melilla2026 services and blocked office equipment input
inputs:
  consultancy_base: 20000
  consultancy_rate: 4
  advertising_base: 10000
  advertising_rate: 0.5
  import_customs_value: 10000
  import_costs: 600
  import_rate: 10
steps:
  consultancy_ipsi: consultancy_base * consultancy_rate / 100
  advertising_ipsi: advertising_base * advertising_rate / 100
  import_base: import_customs_value + import_costs
  import_ipsi: import_base * import_rate / 100
  deductible_ipsi: 0
  interior_payable: consultancy_ipsi + advertising_ipsi - deductible_ipsi
  own_import_plus_interior_remittances: import_ipsi + interior_payable
expected:
  consultancy_ipsi: 800
  advertising_ipsi: 50
  import_base: 10600
  import_ipsi: 1060
  deductible_ipsi: 0
  interior_payable: 850
  own_import_plus_interior_remittances: 1910

Ask the client first

1. Which city, establishment, customer and transaction locate the charge and taxpayer?
2. What CN/IAE classification, tax point, consideration, customs value and rate evidence apply?
3. Is the activity in direct assessment or a valid objective scheme, and what elections exist?
4. Which goods inputs actually link to qualifying production/export, and what original tax/payment evidence supports them?
5. What special property, public-body, filing-extension or import authorisation applies?

Sources

Official source	Provisions read	Read on
ceuta-ipsi-index	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2019	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2020mar	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2020jun	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2021may04	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2021may18	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2021jun	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2024mar01	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2024mar15	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-2019	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-2026extension	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-import2022	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-faq2026	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-import-index	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ipsi-law-refetched	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-2021	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-ipsi-2021index	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-model-list	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
melilla-calendar2026	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-currentservice	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-form001	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-form021	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-form006	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2025may	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-2026extension	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-extension-notice	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-form011	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ceuta-ipsi-form009	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
ipsi-vat-crossreference2026	Official ordinance, amendment, rate/form/filing provision cited above	2026-10-27
Melilla import ordinance38(A–E)	Used-business-asset export refund: all11 monthly reduction classes, month/fraction rule, original-tax base and document/fee gates; actual printed pages32–33 visually checked	2026-10-28

Not yet confirmed: full current Ceuta modules for a specific objective activity; Melilla eligibility beyond its actual art21.3 wording; authorised Ceuta import-deferral day-count interaction; any current pandemic-linked healthcare concession; particular strategic-project declarations and commodity classifications. Tobacco/fuel complementary levies and special warehouses/temporary admissions need their separate methods. The ordinary Melilla article38(E) used-business-asset export reduction is supplied above; it does not extend to an asset or export that fails article38's conditions. Ordinary direct assessment and the dated2026 filing exceptions are supplied. Ceuta's011 form page retains old rate text: the2025 bulletin controls the current housing rate. Independent review remains pending; no accountant attestation is claimed.

Contributed by Jeff Watts.