ITP and AJD - Used vehicles, pleasure craft and aircraft (Model 620)
Find out how you must pay tax if you purchase a vehicle, boat or aircraft and you reside in Ceuta or Melilla or the registry is located there.
Those who acquire a used vehicle, boat or aircraft must self-assess the tax, using form 620, provided that it is not considered produced in the territory of any Autonomous Community.
In the event that the purchaser of the used vehicle, vessel or aircraft is a Non-Resident, you will find more information in the specific section on taxation for non-residents: Non-resident TPO information
The tax return is considered to have been produced in the Cities of Ceuta and Melilla and, therefore, it must be self-assessed in the respective Delegations of the AEAT of said Cities:
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When the acquirer has its habitual domicile (natural person) or tax domicile (legal entity) in these cities.
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In the transfer of ships or aircraft, when the Registry where said acts must be registered is located in said cities.
Sales made by Value Added Tax taxpayers are not subject to ITPAJD .
The deadline for the presentation and, if applicable, entry of the self-assessment along with the documents, will be 30 business days following the day in which the contract was made.
A single Form will be used for each means of transportation transmitted.
The taxable person is the buyer of the vehicle residing in Ceuta and Melilla.
The tax base is the greater of:
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real value or
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average prices according to tables depreciated according to years of age (if the vehicle is included in the tables published annually by which the average sales prices applicable in the management of the ITPAJD are approved).
The tax rate is 4%.
Remember: A 50% bonus is established when the buyer has his habitual residence or tax domicile in Ceuta or Melilla.
The purchase of vehicles by businessmen habitually dedicated to this activity is exempt, conditional on the subsequent sale of the vehicle within a period of one year (art. 45.IB17 LITPAJD .)
PLACES AND WHEN TO FILE
The self-assessment of the Tax is carried out on Form 620 depending on the type of good and is entered into a collaborating entity, if the fee is “to be paid”.
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 620 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 620 (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.