Bills of exchange
View the forms to be submitted by non-residents who are the first holders in Spain of bills of exchange issued abroad.
Only the first holders in Spain of bills of exchange issued abroad must present the following models. As long as those first holders are non-residents.
Form 610. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the Tax on documents negotiated by Collaborating Organisations. Declaration of the Collaborating Entity. Valid only when the performance or management is not transferred to the corresponding Autonomous Community.
Form 615. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order.
Form 630. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of bills of exchange.
The interested party must self-assess these forms from the Tax Agency at the National Tax Management Office (Paseo de la Castellana, nº 147, under CP 28046 Madrid), for which it is recommended to book an appointment to avoid waiting, at Service Presentation and completion. Inheritance and Donation Tax , where you have to present the Model (a copy for the Administration), once paid to the collaborating entity if the result is “to be paid”, along with the document (original and photocopy) in which the act or contract that gives rise to the tax is recorded or related, returning the original document sealed.