Invoicing Ceuta and Melilla
Ceuta and Melilla are not invoiced with IVA. The tax of these cities is IPSI. This guide does not quote IPSI rates. With the matching territorial profile, Factura Fácil calculates IPSI and does not file it.
It is not an IVA invoice
A supply or a service located in Ceuta or Melilla does not carry mainland IVA. IPSI has its own rules and its own rates, which are not copied here. Treating the operation as a sale at 21% because the customer has a Spanish tax ID leaves the wrong tax. The IVA return does not collect IPSI.
- IPSI in Ceuta and Melilla, not IVA.
- IPSI rates are not quoted in this guide.
- A Spanish tax ID on the customer does not impose 21%.
Calculation from the profile
When the Factura Fácil profile is set to Ceuta or Melilla, the app calculates the IPSI on the operation. It does not file that tax. If the profile is a different one, do not assume a VAT line describes an operation in those cities.
Common questions
Is IPSI a kind of IVA?
No. It is the tax of Ceuta and Melilla. It is not filled in as an IVA amount.
Does the app file IPSI?
No. If the profile is set to that territory, it calculates IPSI. Filing it is a separate step.
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.