Taxable base and rates for Ceuta and Melilla
| TRANSFERS OF ASSETS | |||
| TAXABLE EVENT | Taxed mode | TAX BASE | TAX RATE |
|---|---|---|---|
| Transfer of real estate | TPO | REAL VALUE | 6% |
| Constitution and transfer of real rights over real estate (except real rights of guarantee) | 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 |
| Transmission of Values | TPO | EXEMPT UNLESS APPLICATION OF ART. 108 SECURITIES 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 |
| Contribution of partners for social losses | CORPORATE OPERATIONS | NET VALUE OF THE CONTRIBUTION | EXEMPT |
| Transfer of headquarters or registered office to Spain | CORPORATE OPERATIONS | LIQUID ASSETS 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 PURPOSES | 0.50% |
| Mortgage loans granted by financial institutions | STAMP DUTY | GUARANTEED CAPITAL | 0.50% |
| PREVENTATIVE NOTES | STAMP DUTY | VALUABLE ERD OR INTEREST | 0.50% |
| COMMERCIAL DOCUMENTS | |||
| Bills of exchange and other documents that perform remittance functions | STAMP DUTY | AMOUNT TURNED | SCALE |