ITP and AJD - Used vehicles, recreational vessels 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 purchase 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: Non-resident TPO information
The tax yield is considered to have been generated in the cities of Ceuta and Melilla and, therefore, must be self-assessed in the respective Delegations of the AEAT of said cities:
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When the purchaser has his habitual residence (natural person) or tax residence (legal person) in these cities.
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In the transfer of ships or aircraft, when the Registry where such acts must be registered is located in said cities.
Sales made by taxpayers of Value Added Tax are not subject to ITPAJD .
The deadline for the presentation and, where applicable, payment of the self-assessment together with the documents will be 30 business days following the day on which the contract was made.
Only one Form will be used for each means of transport transmitted.
The taxable person is the buyer of the vehicle residing in Ceuta and Melilla.
The tax base is the highest of:
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real value or
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average prices according to tables depreciated by years of age (if the vehicle appears in the tables published annually by which the average sales prices applicable to the management of the ITPAJD are approved).
The tax rate is 4%.
Remember: A 50% bonus is established on the fee when the buyer has his habitual residence or tax domicile in Ceuta or Melilla.
The purchase of vehicles by entrepreneurs who regularly engage in this activity is exempt, subject to the subsequent sale of the vehicle within one year (art. 45.IB17 LITPAJD .)
PLACES AND WHEN TO FILE
The self-assessment of the Tax is carried out in Form 620 depending on the type of asset 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 Model 620 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 620 (copy for the Administration), once paid at 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.