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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 all cases, noble titles are self-assessed before the National Tax Administration Office (ONGT). Here you will find more information:

Documented legal acts, titles of nobility

The following are the cases that apply to the AEAT Delegations of Ceuta and Melilla:

Information
  • ITP and AJD; transmissions, real rights, loans, guarantees, leases, establishment of pensions, administrative concessions (600).
  • ITP and AJD; used vehicles, recreational boats and aircraft (620).
  • ITP and AJD; corporate transactions.
  • ITP and AJD; notarial documents, bills of exchange, precautionary notes.

These forms must be submitted in person at the Ceuta and Melilla Delegations, for which you must request Assistance and Appointment at service 134 called “Property Transfers and Successions Ceuta and Melilla”, via the Internet, or by calling 901 200 351 / 91 290 13 40.

Ceuta Delegation

Melilla Delegation