VAT and AJD on new build in 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

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

10% of the purchase price

Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026