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ITP and AJD - Transfers, rights in rem, loans, guarantees, leases, constitution of pensions or administrative concessions (Form 600)

Find all the information on Transfer Tax and Stamp Duty (ITP and AJD) in those cases for which Ceuta and Melilla are responsible

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Transfer of property for valuable consideration (TPO). (Except used vehicles)

The tax on Onerous Property Transfers should be self-assessed when transfers of any kind of assets or rights forming part of the wealth of private individuals or legal entities are carried out inter vivos, including the setting up of rights in rem, loans, guarantees, leases, pensions or administrative concessions.

This tax is not levied on the transactions described above when the transfer is carried out by business people or professionals in the course of their business or professional activity.

The jurisdiction falls on the State when, according to the rules of attribution of the performance, it is not considered to be produced in the territory of any CC.AA.

Therefore, they must file self-assessments using form 600 at the Ceuta and Melilla Delegations under the Onerous Property Transfer (TPO) modality:

  • Those who acquire or lease for property for valuable consideration located in Ceuta or Melilla.

  • Acquirers of rights in rem over real estate located in Ceuta or Melilla.

  • The purchasers of property for valuable consideration, livestock or loans when they have their usual place of residence (individuals) or tax address (legal entities) in Ceuta or Melilla.

  • Those who acquire rights in rem over real estate, livestock or loans when they have their usual place of residence or tax address in Ceuta or Melilla.

  • Acquirers in the transfer of securities when the transaction is formalised in Ceuta or Melilla.

  • The borrower, secured creditor, lessee or pensioner respectively of a loan, bond, lease or pension when they have their usual place of residence or tax address in Ceuta or Melilla.

  • Concessionaires provided that the concession is located in Ceuta or Melilla.

Remember, in the above cases, Article 57 bis of the Revised Text of the Tax establishes a 50% rebate on the tax liability derived from the application of the Transfer of Property for Valuable Consideration modality.

PLACES AND WHEN TO FILE

Self-assessment of the Tax using Form 600 and it is paid into the collaborating entity, if the tax amount is "payable"

The period for self-assessment and, if applicable, and payment is 30 working days from the decision or contract

The interested party must self-assess the Model 600 of the Tax Agency in the Delegations of Ceuta and Melilla, for which he/she must obtain Assistance and Appointment in service 134:

Ceuta Delegation

Melilla Delegation

You must submit Form 600 (copy for the Administration), once paid to a collaborating entity if the result is "to be paid", together with the document (original and photocopy) in which the act or contract that gives rise to the tax is recorded or related, returning the original document stamped.

In the case of exemptions, the taxpayer must also go to the corresponding Office of Ceuta or Melilla to file and stamp the tax form and the decision and contract giving rise to the tax.