ITP and AJD - Used vehicles, recreational vessels and aircraft (Form 620)
Those who acquire a used vehicle, boat or aircraft must self-assess the tax, using form 620, provided that it is not considered to have been produced in the territory of any Autonomous Community.
In the event that the purchaser of the used vehicle, boat or aircraft is a Non-Resident, you will find more information in the specific section on taxation for non-residents: General non-resident information
The tax yield is considered to be produced in the cities of Ceuta and Melilla and, therefore, it must be self-assessed in the respective Delegations of the AEAT of these cities:
When the acquirer has their usual place of residence (natural person) or tax domicile (legal entity) in these cities.
In the transfer of ships or aircraft, where the registry where such acts are to be registered is located in those cities.
Sales made by taxable persons subject to Value Added Tax are not subject to ITPAJD.
The deadline for the presentation and, if applicable, payment of the self-assessment together with the documents, shall be 30 working days following the date on which the contract was made.
Only one Form shall be used for each means of transport transmitted.
The taxable person is the purchaser of the vehicle resident in Ceuta and Melilla.
The tax base is the greater of:
real value or
average prices according to tables depreciated according to years of age (if the vehicle is included in the tables published annually approving the average sales prices applicable in the management of the ITPAJD).
The tax rate is 4%.
Remember:A 50% rebate is established when the buyer's habitual residence or tax domicile is in Ceuta or Melilla.
The purchase of vehicles by entrepreneurs who habitually engage in this activity is exempt, subject to the subsequent sale of the vehicle within one year (Art. 45.I.B.17 LITPAJD.).
PLACES AND WHEN TO FILE
The self-assessment of the tax is made on Form 620, depending on the type of property, and is paid into a collaborating entity, if the amount 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 the Form 620 of the Tax Agency in the Delegations of Ceuta and Melilla, for which purpose they must obtain prior appointment in service 134:
Form 620 must be submitted (copy for the Administration), once it has been paid in a collaborating entity if the result is "payable", together with the document (original and photocopy) in which the act or contract giving rise to the tax is stated or related, the original document being returned to the taxpayer stamped.
In the case of exemption, the taxpayer must also go to the corresponding Delegation of Ceuta or Melilla for the presentation and stamping of the form.