BMC Ceuta
BMC's office in Ceuta — by appointment. Special tax regime, IPSI (the local substitute for VAT), 50% corporate and personal income tax bonifications, customs advisory and cross-border structuring for Spain–Morocco operations.
Appointments only — book online
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Ceuta is a Spanish autonomous city on the North African coast — within the European Union but outside the EU customs territory and outside Spain’s standard VAT area — and one of the most tax-advantaged locations in Spain for business. Companies and individuals resident in Ceuta benefit from a 50% bonification on Corporate Income Tax (IS) and Personal Income Tax (IRPF) for income generated within the autonomous city. In place of VAT, Ceuta operates its own indirect tax: the IPSI (Impuesto sobre la Producción, los Servicios y la Importación — Tax on Production, Services and Imports), which applies at significantly lower rates than standard Spanish VAT. Its position on the Strait of Gibraltar makes Ceuta a unique logistics and trade hub between Europe and North Africa, sitting immediately adjacent to the Beni Enzar and Tarajal land crossings into Morocco. BMC maintains a representation in Ceuta with advisory available by appointment.
Services in Ceuta
- Special tax regime of Ceuta — 50% bonification
- IPSI advisory
- Customs and international trade compliance
- Cross-border structuring Spain↔Morocco
- Company formation in Ceuta
Sector specialisations
- Trade and distribution — importers and exporters leveraging Ceuta’s customs position and reduced indirect taxation
- Logistics and transport — operators active in the Strait of Gibraltar corridor
- Spain–Morocco cross-border groups — businesses with simultaneous activity on both sides of the border
- Local industry and manufacturing — companies benefiting from the 50% corporate tax bonification
- Tourism and services — businesses operating under Ceuta’s special fiscal regime
Territorial coverage
- Ceuta (Spanish Autonomous City)
- Spain–Morocco border crossings (Beni Enzar and Tarajal)
- Coordination with local specialists for operations on the Moroccan side
Team in Ceuta
Our Ceuta team specialises in the autonomous city’s special fiscal regime, IPSI compliance, customs advisory and the structuring of cross-border Spain–Morocco transactions. All meetings are by appointment; we confirm the address on scheduling.
Languages
- Spanish
- Arabic (via specialist coordination)
- English (via specialist coordination)
Getting there and booking
Ceuta is accessible from mainland Spain by ferry from Algeciras (approximately 35 minutes) or by helicopter from Málaga. All meetings are by appointment — we confirm the meeting address when you book. To schedule, write to ceuta@bm.consulting.
Related services
Ceuta office · By appointment — request online.
Frequently asked questions — BMC Ceuta
What services are available at the Ceuta office?
The Ceuta office provides advice across all BMC practice areas: tax, legal, corporate, employment and immigration. For highly specialist matters, we co-ordinate with the central team.
How do I book a meeting in Ceuta?
You can request an appointment via the contact form or by calling the office directly. We are available Monday to Friday, 09:00–19:00.
What geographic area does the Ceuta office cover?
The Ceuta office covers the ES-CE region and surrounding areas. For other locations, you can co-ordinate with any of our 14 offices and representations.
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