Due to its non-mainland Spain location, Ceuta has always benefited from a more advantageous tax system than that on the Spanish mainland. An example of this special treatment is its category as a duty-free zone, meaning goods can be imported and exported tax-free. This situation also means that Value Added Tax (VAT or IVA in Spainish) is not applicable, replaced by a Production, Services and Importation Tax (IPSI), a local indirect tax, which is charged at a rate from 0.5% to 10% - very much lower than the 21% VAT applicable on the mainland. This results in better prices for all kinds of consumer goods, such as jewellery, liquor, tobacco, electronics, etc. Ceuta offers quality, variety and professionalism at affordable and attractive prices for visitors.


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