When does the Tax Agency manage this tax?
The management of this tax (hereinafter ITPAJD) is assigned to the Autonomous Communities. However, the Autonomous Cities of Ceuta and Melilla have not assumed these powers, so its management corresponds to the AEAT Delegations in Ceuta and Melilla
In any case, nobility titles are self-assessed before the National Tax Management Office (ONGT). Here you will get more information:
Documented legal acts, titles of nobility
The assumptions that correspond to the AEAT Delegations of Ceuta and Melilla are detailed below:
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These models must be presented in person at the Delegations of Ceuta and Melilla, for which Assistance and Appointment must be requested in service 134 called “Patrimonial Transmissions and Successions Ceuta and Melilla”, through from the internet, or by calling 901 200 351 / 91 290 13 40.