hi !!!
Well , Ceuta and Melilla got a tax-exempt status , -same as Canary Islands- (same I think as your Gibraltar or your Falkland Islands ) , so Its got a funny tax system . -if you look the prices , there is not tax nor Vat on Fuel , and most prices are Vat-Free.
***************VAT RETURN OFFICES IN SOUTH SPAIN->AFRICA
Algeciras: BBVA Bank in Virgen del Carmen street , 17, just front of the Harbour
Algeciras Harbour TErminal : at GADITOUR desk , at the Passenger terminal , in Arrivals
Ceuta: BBVA - Pza. De Revellin, 5 (Revellin Square , 5)
Melilla: BBVA - Av. Ejercito Español, 16 ("Ejercito Español" Avenue 16 )
BBVA is a bank like your HSBC . ITs logo is Blue with a BBVA letters. You can not miss it !!!
Good Luck!.
Javier
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