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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

Titles of nobility are in all cases self-assessed at the National Tax Office.Find out more here:

Documented legal acts, titles of nobility

The cases that correspond to the AEAT Delegations in Ceuta and Melilla are detailed below:

Information
  • ITP AND AJD;transfers, rights in rem, loans, guarantees, leases, constitution of pensions, administrative concessions (Form 600)
  • ITP AND AJD;vehicles, recreational vessels and used aircraft (620)
  • ITP and AJD;company transactions
  • ITP and AJD;notarial deeds, bills of exchange, preventive annotations.

These forms must be filed in person at the Delegations of Ceuta and Melilla, for which an appointment must be requested via the service 134 called "Transmisiones Patrimoniales y Sucesiones Ceuta y Melilla", via Internet, or by calling 901 200 351 / 91 290 13 40.

Ceuta Office

Melilla Office