Table of delimitation of competences between the State and Autonomous Communities of the Common Regime (ITPAJD)

TAXABLE EVENT	TYPE	TAXPAYER (ACQUIRING)	STATE LEVEL
TRANSFERS OF ASSETS TPO	REAL ESTATE, LIVESTOCK OR LOANS. ASSIGNMENT OR TRANSFER OF ERDS OVER THESE	NON-RESIDENT	STATE NATIONAL TAX OFFICE If the document is not subject to settlement by variable instalment for document duties or for corporate operations
TRANSFERS OF ASSETS TPO	SETTING UP OF SIMPLE LOANS, GUARANTEES, PENSIONS	NON-RESIDENT	STATE NATIONAL TAX OFFICE If the document is not subject to settlement by variable instalment for document duties or for corporate operations
TRANSFERS OF ASSETS TPO	ADMINISTRATIVE CONCESSIONS	For the part of the concession located in territorial waters	STATE NATIONAL TAX OFFICE
TRANSFERS OF ASSETS TPO	PROPERTY TRANSFER, LEASE, ESTABLISHMENT AND ASSIGNMENT OF REAL PROPERTY ERDS	NON-RESIDENT	CC.AA. Where the properties are located.
STAMP DUTY STAMP DUTY	ADMINISTRATIVE DOCUMENTS REGARDING RENOVATION AND TRANSFER OF TITLES OF GRANDEUR AND NOBILITY	RESIDENTS AND NON-RESIDENTS	STATE NATIONAL TAX OFFICE NOT TRANSFERRED TO THE CC.AA.
CORPORATE OPERATIONS CORPORATE OPERATIONS			IN NO CASE IS IT THE COMPETENCE OF ONGT

*The Autonomous Cities of Ceuta and Melilla have not assumed these powers, so their management corresponds to the Delegations of the AEAT of Ceuta and Melilla.

For these cases, you should consult the Table of delimitation of jurisdictions of Ceuta and Melilla. Tax Agency: Table of delimitation of competences between Ceuta and Melilla