Table of delimitation of competences between Ceuta and Melilla
In which CC. AA. the ITP must be settled
Art. 103 Royal Decree 828/1995, of May 29, approving the Regulations of the Tax on Property Transfers and Documented Legal Acts
The following rules of territorial jurisdiction are established and in the order of preference that results from the enumeration that is established:
|
Taxable event |
Typology |
State / CC. AA. Competence |
|---|---|---|
|
Documented Legal Acts. Gradual fee STAMP DUTY |
Notarial documents |
Where the registry is located where the assets or acts are registered or recorded. |
|
Corporate Operations CORPORATE OPERATIONS |
All concepts subject to corporate operations |
Considering the following order:
|
|
Onerous Patrimonial Transmissions TPO |
Real estate Transmission, leasing and constitution and transfer of real rights |
Where the properties are located. If there are several properties located in different autonomous communities. / State where the properties with the highest value according to the Wealth Tax are located. |
|
Onerous Patrimonial Transmissions TPO |
Chattel mortgage or pledge without displacement or ships or aircraft |
Where the registry that must record these acts is located. If it is necessary to register in several registries, where those with the highest value according to Wealth Tax are registered. |
|
Onerous Patrimonial Transmissions TPO |
Movable property, livestock or credits Constitution and transfer of real rights over them |
Where the purchaser has his habitual residence (natural person) or tax domicile (legal entity). If there are several purchasers where the one with the highest value resides. |
|
Onerous Patrimonial Transmissions TPO |
Transmission of values |
Where the operation is formalized. |
|
Onerous Patrimonial Transmissions TPO |
Constitution of simple loans, guarantees, non-real estate leases and pensions |
Where you have your habitual residence (natural person) or tax domicile (legal entity). |
|
Onerous Patrimonial Transmissions TPO |
Administrative concessions of goods and services |
|
|
Documented Legal Acts. STAMP DUTY |
Preventive notes on embargo |
At the place of issue. |
|
Documented Legal Acts. STAMP DUTY |
Administrative documents relating to the rehabilitation and transmission of noble estates and titles |
Exclusive jurisdiction of the State: NATIONAL TAX OFFICE |
If, due to the nature of the goods or acts or contracts, more than one of the above rules is applicable, the CC. AA will be competent. / State corresponding to the act or contract of greatest value according to the Wealth Tax, in the same order as those listed above.
If, despite applying the above rules, it is not possible to determine jurisdiction, this will be determined based on the place where the document was issued.