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:
|
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 |
|
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.