Skip to main content

Transmissions, loans, bonds...or titles of nobility(600)

For declaring transfers of assets for valuable consideration, loans, guarantees, leases, constitution of pensions, when the taxable person is non-resident, as well as administrative concessions and titles of nobility.

Skip information index

Documented legal acts, titles of nobility

You must file a self-assessment using the AJD administrative documents method if you are the beneficiary of acquisitions or restorations of noble titles, including papal titles and the recognition in Spain of the use of foreign titles.

It is not transferred to the Autonomous Communities, the jurisdiction always falls to the Tax Agency, and must be settled before the ONGT .

The passive subject is the person in whose favor the rehabilitated or transmitted property is transferred.

Scale

Live broadcasts

Euros

Cross-transmissions

Euros

Rehabilitation and recognition of foreign qualifications

Euros

1 For every title with greatness 2,922 7,325 17,561
2 For every untitled greatness 2,089 5,237 12,539
3 For every title without greatness 833 2,089 5,027

The transmission is direct when it is between:

  • Ascendants and descendants.

  • Between siblings when the greatness or title has been used by the parents.

It will be indirect or transversal in the remaining cases.

Rehabilitation takes place when there has been an interruption of more than five years in the possession of the grandee or title.

  • The interested party submits the application to the Ministry of Justice, the interested party goes there to request it (due to death or transfer of the person who holds the title or due to rehabilitation of the same).

  • Following a procedure, the Ministry sends the interested party a letter informing them of the Title it grants, which will be published in the BOE .

  • The deadline for self-assessing the tax is 30 business days from the publication in the BOE of the granting of the Title.

  • The self-assessment of the Tax is carried out on Form 600 and is paid into a collaborating entity. The interested party must self-assess the Model 600 of the Tax Agency at the National Tax Management Office, for which he/she must make an appointment at service 147 (Paseo de la Castellana, nº 147, bajo CP : 28046 Madrid), they must present the Form (copy for the Administration), once it has been paid to the collaborating entity if "tax payable", together with the document (original and copy) showing or listing the minute or contract giving rise to the tax. The original document will be stamped and returned.

  • Once the application has been submitted to the Tax Agency, the procedure must be finalised at the Ministry of Justice.

At the ONGT, form 600 is not completed. Although you may request information through appointment service no. 146 called Information on Inheritance and Gift Tax for Non-Residents.

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 ONGT to obtain it.