VAT and AJD on new build in Melilla

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

4% of the purchase price

Source: bomemelilla.es, Ordenanza Fiscal reguladora del IPSI (operaciones interiores) de Melilla, Anexo 1, apartado Tercero; volledige tekst BOME nº 5857 van 04-05-2021 (Decreto nº 584 van 30-04-2021) · 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