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 |
STAMP DUTY
STAMP DUTY |
ADMINISTRATIVE DOCUMENTS REGARDING RENOVATION AND TRANSFER OF TITLES OF GRANDEUR AND NOBILITY | RESIDENTS AND NON-RESIDENTS | NOT ASSIGNED TO THE CC.AA.
STATE NATIONAL TAX OFFICE |
CORPORATE OPERATIONS
CORPORATE OPERATIONS |
IN NO CASE IS IT AN ONGT COMPETENCE |