In short
On a €300,000 resale home in Ceuta, transfer tax and land registry fees come to €9,201 (3% tax at the general rate). Homes were appraised at €2,215/m² on average in Q2 2026 (+6.5% over a year); the INE index rose 15.2%.
Calculate for Ceuta
The questions, answered
How much transfer tax on a €300,000 resale home in Ceuta?
At the general rate of Ceuta (3%), €300,000 bought in Ceuta pays €9,000 of transfer tax (ITP) and €201 of land registry fees: €9,201 for the buyer, before notary copies and any reduced rate; the base is the higher of price and Catastro reference value.
And on a new home in Ceuta?
The IPSI rate on new homes could not be read at an official source and is not computed here; stamp duty on the deed (AJD) is €750 and land registry fees €201 on €300,000.
Are home prices rising in Ceuta?
Yes: the INE house price index for Ceuta changed by +15.2% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Ceuta reached €2,215/m², +6.5% over a year.
How much tax when you sell a home in Ceuta?
The income tax on the gain is national: 19% for a non-resident (IRNR), the savings scale of 19% to 30% for a resident. On a gain of €80,000 that is €15,200 or €17,280.
Reading the numbers for Ceuta
Ceuta is 6th of the 19 regions by appraised value: €2,215/m², 6% below the Spanish average of €2,355/m².
Prices moved +6.5% on the ministry's appraisals and +15.2% on the INE index, which puts Ceuta among the three fastest regions on the index (1st), 3 points faster than Spain (+12.2%).
Resale: In Ceuta, transfer tax (ITP) on a resale home is 3%, on the higher of the price and the Catastro reference value: €9,000 on €300,000, €9,201 with land registry fees.
New build: In Ceuta, a new home pays IPSI, whose rate could not be read at an official source, plus stamp duty (AJD) of 0.25%: €750 on €300,000.
Young buyers: Ceuta has no own transfer tax rates: the national 6% rate applies with a 50% bonus, which gives an effective 3% for every buyer, and no young-buyer rate appears in the report.
Large families: Ceuta has no own large-family rate in the report: the national 6% rate with a 50% bonus gives an effective 3% for every buyer.
Stressed market areas: No stressed housing market area declaration for Ceuta was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €9,000 | Real Decreto Legislativo 1/1993 (TRLITPAJD), art. 11.1.a) (6%) and art. 57 bis.3.a) (rebate 50%) |
| Land registry on €300,000 | €201 | Real Decreto 1427/1989 |
| Notary's deed fee on €300,000 (seller by default) | €388 | Real Decreto 1426/1989 |
| Ceuta, appraised value, Q2 2026 | €2,215/m² | Ministry (+6.5% a year) |
| Ceuta, INE house price index, change over a year | +15.2% | INE, Q2 2026 |
Valuers' averages, not sale prices; changes computed by Payotte.
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · non-resident tax calculator · purchase costs in every region.
Sources
- Taxes: Real Decreto Legislativo 1/1993 (TRLITPAJD); calculator sources.
- Appraised values: Estadística de valor tasado de la vivienda (tables 1 and 4; Elaboración propia con datos del Ministerio; reuse under Real Decreto 1495/2011, arts. 7 and 8; published 2026-09-15).
- House price index: INE, Índice de Precios de Vivienda, Q2 2026 (Fuente: Sitio web del INE: www.ine.es; published 2026-09-07).