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
Documented legal acts (AJD).
Self-assessment is required using form 600 in the Delegations of Ceuta and Melilla using the Documented Legal Acts (AJD) modality:
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In notarial documents if you are the acquirer of the good or right or the person interested in its issuance related to segregation, grouping, declaration of new construction, horizontal division, deliveries subject to IPSI and mortgage loans granted by financial entities that relate to properties located in Ceuta and Melilla and, in general, if the Registry where the goods or acts must be registered is located in said Cities.
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In the administrative documents if you are the applicant for the preventive annotations and the Registry has its headquarters in Ceuta or Melilla.
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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 draft functions as long as its issuance is carried out in Ceuta or Melilla or, if they have been issued in the foreigner, when the first holder has his habitual residence or tax domicile in these cities.
Bills of exchange will 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 acquiring bills of exchange on the correct stamped paper, you do not have to self-assess the tax. Only in the event that the tax base exceeds 192,323.87 euros, will the tax difference have to be entered 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 Form 600 from the Tax Agency in the Delegations of Ceuta and Melilla, for which they must obtain Assistance and 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.