IPSI
IPSI is the indirect tax applied in Ceuta and Melilla instead of VAT. Sales of digital products to buyers from Ceuta and Melilla carry IPSI. Courses, memberships, live events and ebooks carry the rate each city sets for services supplied electronically. OnBio puts that rate on the buyer's invoice next to the base and the tax amount.
Legal basis
The Tax on Production, Services and Imports is regulated by Law 8/1991 of 25 March. Each autonomous city sets its rates in its tax ordinances.
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