IPSI: Ceuta and Melilla
Ceuta and Melilla do not apply state VAT to that activity. The indirect tax is IPSI. Factura Fácil calculates it when your tax profile is one of the two cities.
Not modelo 303, and not IGIC
In Ceuta and Melilla, IPSI takes the place of the VAT that on the mainland would go on modelo 303. It is not Canary Islands IGIC and it is not foral VAT. This page does not state rates. Copying a percentage from another territory is an easy mistake.
When the app calculates it
If the profile says Ceuta or Melilla, the app calculates IPSI from the invoices and expenses of that activity and includes it on the calendar. It does not submit the return. You or your gestoría file it. If your profile is state-VAT territory, the form is modelo 303.
- Ceuta or Melilla profile: IPSI.
- Do not reuse a state VAT rate out of habit.
- The app does not file the tax.
Common questions
Is IPSI reported on modelo 303?
No. Modelo 303 is state VAT. In Ceuta and Melilla the profile’s tax is IPSI, and the app calculates it when the profile says so.
Can I use the same percentage as mainland VAT?
Do not copy the state rate. This guide does not publish IPSI rates. The rate that applies is the one for your operation in Ceuta or Melilla.
Does one job with Ceuta move me onto IPSI?
No. IPSI belongs to a Ceuta or Melilla profile. A state-VAT profile does not change tax because of one isolated operation.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.