Used-vehicle ITP in Melilla
Rules in force for transfer tax on private used-vehicle sales in Melilla. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| general case | 4% (50% reduction for residents) — Bonificación del 50% en la cuota para compradores con residencia habitual en Melilla (efectivo 2%). Gestión: AEAT, modelo 620. |
Sources: Art. 11.1.b) y art. 45.I.B).14 TRLITPAJD (verified on 2026-09-02); AEAT — ITP vehículos usados (Ceuta y Melilla) (verified on 2026-09-02). Tratamiento idéntico a Ceuta.
Frequently asked questions
How much ITP is payable on a used car in Melilla?
general case: 4% (50% reduction for residents).
Which value is ITP calculated on?
On the higher of the agreed price and the tax-table value (Orden HAC/1501/2025) after age depreciation. That table value is what this tool computes.
Who pays ITP, and where?
The buyer, in the autonomous community where they are ordinarily resident, normally via form 620/621 before the change of ownership at the DGT.