Tax base and rates Ceuta and Melilla
TRANSFERS OF ASSETS | |||
TAXABLE EVENT | Taxed mode | TAXABLE BASE | TAX RATE |
---|---|---|---|
Transfer of real estate | TPO | REAL VALUE | 6% |
Constitution and transfer of real rights over real estate (except security rights) | TPO | SPECIFIC RULES OF THE TRLITPAJD | 6% |
Transfer of movable property or livestock | TPO | REAL VALUE | 4% |
Transmission of receivables and securities | TPO | EXEMPT | EXEMPT |
Creation and transfer of rights in rem in movable or livestock property (except rights in rem as security) | TPO | SPECIFIC RULES OF THE TRLITPAJD | 4% |
Rights in rem as security | TPO | REAL VALUE | 1% |
Constitution of simple loans | TPO | EXEMPT | EXEMPT |
Constitution of sureties | TPO | AMOUNT SECURED | 1% |
Constitution of pensions | TPO | PENSION AMOUNT | 1% |
Constitution Administrative concessions | TPO | REAL VALUE | EXEMPT |
Leases | TPO | LEASE AMOUNT | SCALE |
Transfer of Securities | TPO | EXEMPT EXCEPT APPLICATION ART. 108 STOCK MARKET LAW | EXEMPT OR 6% |
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CORPORATE OPERATIONS | |||
---|---|---|---|
Constitution | CORPORATE OPERATIONS | NOMINAL VALUE PLUS PREMIUMS | EXEMPT |
Increase in capital | CORPORATE OPERATIONS | NOMINAL VALUE PLUS PREMIUMS | EXEMPT |
Partner contribution for social losses | CORPORATE OPERATIONS | NET VALUE OF THE CONTRIBUTION | EXEMPT |
Transfer of headquarters or registered office to Spain | CORPORATE OPERATIONS | LIQUID OF THE COMPANY | EXEMPT |
Capital reduction and dissolution | CORPORATE OPERATIONS | REAL VALUE OF THE ASSETS DELIVERED TO THE PARTNERS | 1% |
STAMP DUTY | |||
---|---|---|---|
NOTARIAL DOCUMENTS | |||
Segregation | STAMP DUTY | REAL VALUE | 0.50% |
Group | |||
Declaration of new construction | |||
Horizontal Division | |||
Deliveries subject to IPSI | STAMP DUTY | VALUE FOR IPSI EFFECTS | 0.50% |
Mortgage loans granted by financial institutions | STAMP DUTY | GUARANTEED CAPITAL | 0.50% |
PREVENTIVE NOTES | STAMP DUTY | ERD OR VALUABLE INTEREST | 0.50% |
COMMERCIAL DOCUMENTS | |||
Bills of exchange and other documents that perform money transfer functions | STAMP DUTY | AMOUNT TURNED | SCALE |