Table of delimitation of powers Ceuta and Melilla

In which CC. The ITP has to be settled by the AA.

Art. 103 Royal Decree 828/1995, of 29 May, approving the Regulation of the Tax on Transfer Tax and Stamp Duty.

The following rules of territorial jurisdiction are established and in the order of preference which results from the list established:

Taxable event	Typology	Competence State / CC. AA.
Documented legal acts.Gradual quota STAMP DUTY	Notarial deeds	Where the register where the goods or acts are registered or recorded is located.
Corporate Actions CORPORATE OPERATIONS	All items subject to corporate actions	In the following order: Tax address. Registered office. Where it conducts traffic operations.
Transfer of Assets (TPO) TPO	Real estate Conveyance, leasing and the creation and transfer of rights in rem	Where the property is located. If there are several properties located in different CC. AA. / State where the properties with the highest value according to Wealth Tax are located.
Transfer of Assets (TPO) TPO	Chattel mortgage or non-possessory pledge or ships or aircraft	Where the registry where these acts are to be registered is located. If it is necessary to register in several registers, where the ones with the highest value according to Wealth Tax are registered.
Transfer of Assets (TPO) TPO	Movable property, movable property or receivables Constitution and transfer of rights in rem over them	Where the acquirer has his habitual residence (natural person) or tax domicile (legal person). If there are several acquirers where the one with the highest value resides.
Transfer of Assets (TPO) TPO	Transmission of values	Where the operation is formalised.
Transfer of Assets (TPO) TPO	Constitution of simple loans, sureties, non-real estate leases and pensions	Where the habitual residence (natural person) or tax domicile (legal entity) is located.
Transfer of Assets (TPO) TPO	Administrative concessions for goods and services	Of goods:in the territory where they are established. Of services:where the licensee has his habitual residence or tax domicile.
Documented legal acts. STAMP DUTY	Lien preventive annotations	At the place of dispatch.
Documented legal acts. STAMP DUTY	Administrative documents relating to the rehabilitation and transfer of greatness and noble titles	Exclusive competence of the State: NATIONAL TAX OFFICE

Taxable event

Typology

Competence State / CC. AA.

Documented legal acts.Gradual quota

STAMP DUTY

Notarial deeds

Where the register where the goods or acts are registered or recorded is located.

Corporate Actions

CORPORATE OPERATIONS

All items subject to corporate actions

In the following order:

Tax address.
Registered office.
Where it conducts traffic operations.

Transfer of Assets (TPO)

TPO

Real estate

Conveyance, leasing and the creation and transfer of rights in rem

Where the property is located.

If there are several properties located in different CC. AA. / State where the properties with the highest value according to Wealth Tax are located.

Transfer of Assets (TPO)

TPO

Chattel mortgage or non-possessory pledge or ships or aircraft

Where the registry where these acts are to be registered is located.

If it is necessary to register in several registers, where the ones with the highest value according to Wealth Tax are registered.

Transfer of Assets (TPO)

TPO

Movable property, movable property or receivables

Constitution and transfer of rights in rem over them

Where the acquirer has his habitual residence (natural person) or tax domicile (legal person).

If there are several acquirers where the one with the highest value resides.

Transfer of Assets (TPO)

TPO

Transmission of values

Where the operation is formalised.

Transfer of Assets (TPO)

TPO

Constitution of simple loans, sureties, non-real estate leases and pensions

Where the habitual residence (natural person) or tax domicile (legal entity) is located.

Transfer of Assets (TPO)

TPO

Administrative concessions for goods and services

Of goods:in the territory where they are established.
Of services:where the licensee has his habitual residence or tax domicile.

Documented legal acts.

STAMP DUTY

Lien preventive annotations

At the place of dispatch.

Documented legal acts.

STAMP DUTY

Administrative documents relating to the rehabilitation and transfer of greatness and noble titles

Exclusive competence of the State:

NATIONAL TAX OFFICE

If more than one of the above rules is applicable due to the nature of the goods or acts or contracts, the CC shall have jurisdiction. AA. / State corresponding to the act or contract with the highest value according to Wealth Tax, in the same order as those listed above.

If, despite the application of the above rules, it is not possible to determine jurisdiction, jurisdiction shall be determined by reference to the place where the document was executed.