Bills of Exchange (Forms 610/615/630)
Find out which forms should be filed by the drawer of the bill of exchange when they have been issued in Ceuta or Melilla
The following forms must be presented by the drawer of the bill, unless it has been issued abroad, in which case the first holder in Spain will be the drawer.
Self-assessments shall only be carried out for these forms if the management or yield is not assigned to the corresponding Autonomous Community. In any case, the AEAT Delegations in Ceuta and Melilla will be responsible for this:
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When they have been drawn or issued in the cities of Ceuta and Melilla.
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If its deliverance or issuance has been carried out abroad, when the first holder or owner of the document has their primary residence or fiscal domicile in these cities.
Form 610. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the Tax on documents negotiated by Collaborating Organisations. Tax Return of the Collaborating Organisation.
Form 615. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order.
Form 630 Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of bills of exchange.
Form 630 must be filed when the taxable base exceeds 192,323.87 euros. The excess of this amount will be taxed according to the following formula:
(Taxable base – 192,232.87) * 0.018030 / 6.01
HOW AND WHEN TO FILE
The interested party must self-assess these Tax Agency forms in the Delegations of Ceuta and Melilla, for which they must obtain Assistance and Appointment in service 134:
You must submit the Model (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.