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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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Documented legal acts (AJD).

It is necessary to self-assess using form 600 in the Ceuta and Melilla Delegations for the Documented Legal Acts (AJD) category:

  • In notarial documents if you are the purchaser of the property or right or the person interested in its issuance relating to segregation, grouping, declaration of new construction, horizontal division, deliveries subject to IPSI and mortgage loans granted by financial institutions that fall on properties located in Ceuta and Melilla and, in general, if the Registry where the assets or acts must be registered is located in said Cities.

  • In administrative documents if you are the applicant for preventive annotations and the Registry is based in Ceuta or Melilla.

  • In commercial documents, if you are the issuer of the bill of exchange or if you issue a substitute document for the bill of exchange or that performs transfer functions, provided that it is issued in Ceuta or Melilla or, if they have been issued abroad, when the first holder has his habitual residence or tax domicile in these cities.

    Bills of exchange must necessarily be issued on stamped paper based on the amount drawn, taking into account that if the maturity exceeds six months, the tax will be required based on double the amount drawn.

    Therefore, when purchasing bills of exchange on the correct stamped paper, there is no need to self-assess the tax. Only if the taxable base exceeds 192,323.87 euros will the difference in taxes have to be paid in Form 630.

Remember:The gradual fee for notarial documents will be reduced by 50% when the Registry in which the registration or annotation of the assets or acts must be carried out is located in Ceuta or Melilla.

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.