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, as long as the effective address is not located in another Member State of the European Union or, if it is, it does not pay taxes there for this corporate operation and in the absence of the previous ones, when it carries out operations in Ceuta and Melilla of its traffic as long as the effective address and its registered office are not located in another Member State of the European Union or, being so, it is not taxed there for this corporate operation.
Self-assessment is required using form 600 in the Delegations of Ceuta and Melilla using the Corporate Operations (OS) modality:
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If you are going to establish or dissolve a company, increase or decrease its capital, proceed with a merger or division, contribute capital by the partners for social losses or move the headquarters or registered office to Spain.
Remember: Art 57 bis of the Consolidated Text establishes a 50% Bonus that corresponds to the tax on corporate operations 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 Form 600 from the Tax Agency in the Delegations of Ceuta and Melilla, for which they must obtain Assistance and Appointment in service 134:
You must present Form 600 (copy for the Administration), once paid at the collaborating entity if the result is “to be deposited”, along with the document (original and photocopy) that states or the act or contract that originates the tax is related, the original document being returned sealed.
In case of exemption, the taxpayer must also go to the corresponding Delegation of Ceuta or Melilla to present and seal the form.