Table of delimitation of powers State / Autonomous Communities of 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 TRANSMISSION, LEASING, CONSTITUTION AND ASSIGNMENT OF REAL 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 ASSIGNED TO THE CC.AA. |
CORPORATE OPERATIONS
CORPORATE OPERATIONS |
IN NO CASE IS IT AN ONGT COMPETENCE |
*The Autonomous Cities of Ceuta and Melilla have not assumed these powers, so their management corresponds to the AEAT Delegations of Ceuta and Melilla.
For these cases, you must consult the Table of delimitation of powers of Ceuta and Melilla. Tax Agency: Ceuta and Melilla competence delimitation table