ITP and AJD - Transfers, rights in rem, loans, guarantees, leases, constitution of pensions or administrative concessions (Form 600)
Find all the information on Transfer Tax and Stamp Duty (ITP and AJD) in those cases for which Ceuta and Melilla are responsible
Corporate operations (OS)
The jurisdiction corresponds to the Delegations of Ceuta and Melilla if the entity has its tax domicile in these cities. Otherwise, if its registered office is located there, provided that the effective address is not located in another Member State of the European Union or, if it is located there, it does not pay taxes there for this corporate transaction and, failing the above, when it carries out its traffic operations in Ceuta and Melilla, provided that the effective address and its registered office are not located in another Member State of the European Union or, if it is located there, it does not pay taxes there for this corporate transaction.
It is necessary to self-assess using form 600 in the Ceuta and Melilla Delegations for the Corporate Operations (OS) modality:
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If you are going to form or dissolve a company, increase or decrease its capital, carry out a merger or spin-off, contribute capital by partners for corporate losses or move the headquarters or registered office to Spain.
Remember: Article 57 bis of the Revised Text establishes a 50% Bonus corresponding to the tax on corporate transactions when the above circumstances occur.
PLACES AND WHEN TO FILE
Self-assessment of the Tax using Form 600, and it is paid into the collaborating entity, if the tax amount is "payable"
The period for self-assessment and, if applicable, and payment is 30 working days from the decision or contract
The interested party must self-assess the Model 600 of the Tax Agency in the Delegations of Ceuta and Melilla, for which he/she must obtain Assistance and Appointment in service 134:
You must submit Form 600 (copy for the Administration), once paid to a collaborating entity if the result is "to be paid", together with the document (original and photocopy) in which the act or contract that gives rise to the tax is recorded or related, returning the original document stamped.
In the case of exemption, the taxpayer must also go to the corresponding Ceuta or Melilla Delegation to submit and stamp the form.