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
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 corresponds to the State when, according to the rules for attributing the performance, it is not considered produced in the territory of any CC.AA.
Therefore, they must self-assess form 600 in the Delegations of Ceuta and Melilla by the Onerous Asset Transfers (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 Form 600 from the Tax Agency in the Delegations of Ceuta and Melilla, for which they must obtain prior appointment in service 134:
You must present Form 600 (copy for the Administration), once paid at the collaborating entity if the result is “to be deposited”, along with the document (original and photocopy) that states or the act or contract that originates the tax is related, the original document being returned sealed.
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.