Transfer Tax and Stamp Duty (non-residents)
As a non-resident, you sometimes have to self-assess the Transfer Tax and Stamp Duty (ITP and AJD) with the Tax Agency. Titles of nobility are in any case self-assessed by the tax office, regardless of whether you are a resident or not
Within the Tax Agency, the National Tax Management Office (hereinafter referred to as the "Oficina Nacional de Gestión Tributaria", hereinafter referred to as the "ONGT") is responsible for managing the Tax on Property Transfer and Stamp Duty (hereinafter referred to as the "ITPAJD"), for those cases not transferred to the Autonomous Communities. The following are the cases that correspond to the Tax Agency and must be presented at the ONGT, after requesting an appointment
For declaring transfers of assets for valuable consideration, loans, guarantees, leases, constitution of pensions, when the taxable person is non-resident, as well as administrative concessions and titles of nobility.
Non-residents must submit this form when acquiring used vehicles, recreational vessels and aircraft in Spain
View the forms to be submitted by non-residents who are the first holders in Spain of bills of exchange issued abroad.
- Download form 600
- Instructions for the 600.Transmisiones asset allocation model (145 kB - pdf )
- Instructions for form 600. Notional securities (30 kB - pdf )
- Taxable base and OPT rates
- Chart of the division of responsibilities State/Autonomous Communities under Joint Government (Inheritance Tax)
- Download and instructions for form 620
- Appointment request guide