A 0.5 per cent IPSI rate could be applicable to charters instead of the 21 per cent VAT rate…
Since 2019, the Port Authority of Melilla has been proactively seeking to attract superyachts and make the most of the port’s infrastructure, which caters for yachts of any length alongside a 240m dock and yachts up to 50m with 15 stern-to berths. A Spanish coastal city located in North-east Africa, Melilla is outside the European Union Customs Territory (UCT), the VAT Area and Excise Duties Area, and this affords visiting yachts certain fiscal benefits.
The Port Authority has been working with Albors Galiano Portales to advise the yachting community of these benefits, which Partner Miguel Ángel Serra summarises as; “The ability to discharge the Temporary Admission scheme (TA) in Melilla before the end of the maximum period of 18 months’ stay in the UCT; the possibility of finalising any repair and maintenance work undertaken under the Inward Processing Relief; as well as duty-free bunkering before vessels enter the UCT.”

https://www.superyachtnews.com/business/lower-tax-rate-for-spanish-charters-starting-in-melilla