Province in Spain

Property rules in Ceuta

What applies in Ceuta to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.

1 of 1municipalities researched
1municipality with rules of its own
5rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Ceuta

The national rules and those of the region and the province. A municipality can have its own rules as well.

Buying

IVA en vivienda nueva

Region Ceuta

If you buy a new home from a developer, you pay VAT (IVA) instead of the tax on an existing home. In Spain the VAT comes on top of the purchase price, and you also pay the region's deed tax (AJD). In the Canary Islands you pay IGIC instead of VAT, in Ceuta and Melilla IPSI.

VAT
0.5% of the purchase price

Source: ceuta.es, Ordenanza Fiscal reguladora del IPSI de la Ciudad de Ceuta, art. 33 (apartado Tres, letra a), redactie BOCCE extraordinario nº 16 van 08-05-2025 · valid from 9 May 2025 · updated on 16 October 2026

Quote from the source
La construcción y primera transmisión de bienes inmuebles, así como la ejecución de obra inmobiliaria, directamente relacionadas con la construcción de nuevas viviendas en Ceuta, tributarán al tipo del 0.5 %.

Owning

Selling

  • Ganancia patrimonial de no residentes (IRNR)National
    • Rate: 19% of the gain
    • Paid by the buyer: 3% of the purchase price
    Full rule and source
  • Ganancia patrimonial (IRPF)National
    • On a gain up to €6,000: 19% of the gain
    • On a gain from €6,000, on a gain up to €50,000: 21% of the gain
    • On a gain from €50,000, on a gain up to €200,000: 23% of the gain
    • On a gain from €200,000, on a gain up to €300,000: 27% of the gain
    • On a gain from €300,000: 30% of the gain
    Full rule and source

Compare the municipalities in Ceuta

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

QuestionAnswer knownNot foundNot researched
May you let short term?001
How much tourist tax do you pay per night?001
Is the level of the rent regulated?010
How much ITP do you pay?001
How much tax do you pay on a new-build home?100
What is the IBI rate?100
Do you pay tax on the gain when you sell?100

Municipalities in Ceuta

1 municipality. A municipality with its own rules has its own page.

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 17 October 2026.

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