Ceuta and Melilla competence delimitation table
In which CC. AA. you have to pay the ITP
Art. 103 Royal Decree 828/1995, of May 29, which approves the Regulation 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 following the enumeration itself that is established:
Taxable event |
Typology |
State/CC Competition. AA. |
---|---|---|
Documented Legal Acts. Gradual fee STAMP DUTY |
Notarial documents |
Where the registry is located where the goods or acts are registered or noted. |
Corporate Operations CORPORATE OPERATIONS |
All concepts subject to corporate operations |
In accordance with the following order:
|
Onerous Asset Transfers TPO |
Real estate Transmission, lease and constitution and transfer of real rights |
Where the properties are located. If there are several properties located in different CCs. AA. / State where the properties with the highest value according to Wealth Tax are located. |
Onerous Asset Transfers TPO |
Chattel mortgage or pledge without displacement or ships or aircraft |
Where is the registry that has to register these acts. If it has to be registered in several registries, where those with the highest value according to Wealth Tax are registered. |
Onerous Asset Transfers TPO |
Personal property, livestock or credits Constitution and transfer of real rights over them |
Where the acquirer has his habitual residence (natural person) or tax domicile (legal entity). If there are several acquirers where the one with the highest value resides. |
Onerous Asset Transfers TPO |
Transfer of values |
Where the operation is formalized. |
Onerous Asset Transfers TPO |
Constitution of simple loans, guarantees, non-real estate leases and pensions |
Where you have habitual residence (natural person) or tax domicile (legal entity). |
Onerous Asset Transfers TPO |
Administrative concessions of goods and services |
|
Documented Legal Acts. STAMP DUTY |
Preventive seizure notes |
At the place of dispatch. |
Documented Legal Acts. STAMP DUTY |
Administrative documents related to the rehabilitation and transmission of greatness and noble 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 will be competent. AA. / 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 previous rules, it is not possible to determine jurisdiction, this will be determined based on the place where the document was issued.