General issues
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
The income and management from transfer tax and stamp duty generated in the respective Autonomous Communities has been assigned to said Autonomous Communities under the common system in terms of practically all the taxable events related to this tax. Nevertheless, there are a series of residual cases relating to certain taxable events for transfer tax and stamp duty in which the Tax Agency is responsible for managing the tax. These cases are those taxable events in respect of which the transfer to the Autonomous Communities has not taken place in accordance with Article 33 of Law 22/2009, dated 18 December, which regulates the financing system of the Autonomous Communities of the common system and Cities with a Statute of Autonomy and modifies certain tax regulations.
Within the Tax Agency, the National Tax Management Office (hereinafter ONGT ) is responsible for managing the ITPAJD , for cases not transferred to the Autonomous Communities.
Highlighting the special cases of Ceuta and Melilla, which have not assumed responsibility for this tax, so it is the responsibility of the Tax Agency Delegations in Ceuta and Melilla, and the tax must be settled with these Delegations. In Related Content, you will find information in the case of taxable events falling under the jurisdiction of Ceuta and Melilla (as in these cases the ONGT does not have to be self-assessed).
In no case is the ONGT liable for the settlement of corporate transactions.
The following are the cases that correspond to the Tax Agency and must be submitted to the ONGT, after requesting an appointment.
The tax cannot be submitted electronically, it must be done in person at the ONGT. To do so, you must request an appointment at the 147 appointment service called 'ONGT Submission and Completion'.
The interested party can file a self-assessment with the Tax Agency using Form 600 or Form 620 in any part of Spain and, after paying the collaborating entity if the result is "tax payable", send, through any Tax Agency registry, the copy for the Administration together with the document showing or listing the minute or contract giving rise to the tax (original and photocopy). However, if you submit it through the registry, you will not obtain the self-assessment form, unless a person with sufficient power (with an appointment) subsequently appears at the NGO to obtain it.
You can request information regarding this tax:
Requesting an appointment for the Inheritance and Gift Tax Information service for Non-Residents, from the Tax Agency's electronic headquarters https://sede.agenciatributaria.gob.es or by calling 91 290 13 40 / 901 200 351.
The focus of this appointment can be:
Telefónica , so you will receive a call to the phone number you provide, during the selected time slot.
In Person , at the National Tax Management Office Headquarters (Paseo de la Castellana 147, ground floor, 28046 Madrid), from 11 a.m. to 1 p.m.
By sending an email to sucesionesnoresidentes@correo.aeat.es