Forms 600-610-615-620-630. Transfer Tax and Stamp Duty - Self-Assessment of the Tax (formalities with the Tax Agency: Ceuta and Melilla and other situations).

General Details

Denomination

Procedure type

Taxation

Subject

Taxes

Purpose

The income from the Tax on Property Transfers and Documented Legal Acts produced in their respective territories is transferred to the Autonomous Communities with regard to practically all of the taxable events related to this tax. In turn, in relation to these, the Autonomous Communities are responsible, by delegation of the State, for the application of this tax. However, there are a series of residual assumptions, relating to certain taxable events of the Tax on Property Transfers and Documented Legal Acts, in respect of which the application of the tax corresponds to the State Tax Administration Agency.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices (only when the performance or management is not transferred to the corresponding Autonomous Community)

Associates.

Documentation

The Autonomous Communities are responsible, by delegation from the State, for the application of the ITPAJD, in relation to practically all of their taxable events. Only in relation to certain assumptions the application of the tax corresponds to the AE

Phases of the procedure/service

Start. Presentation of models 600, 620 or 630: Taxpayers must submit these forms to the corresponding Delegation of the State Tax Administration Agency when, by application of the rules established in articles 25.2 and 47.3 of Law 21/2001, of December 27, which regulates the fiscal and administrative measures of the new financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy, the tax yield is not considered to be produced in the territory of any Autonomous Community and, specifically: When the taxable event consists of the rehabilitation and transfer of noble estates and titles, the declaration-settlement must be submitted to the Delegation of the State Tax Administration Agency corresponding to the place where the document was issued. When, in accordance with the rules established in the aforementioned articles 25.2 and 47.3 of Law 21/2001, of December 27, the tax yield is considered to be produced in the cities of Ceuta and Melilla, and as long as the tax is not transferred to them, the declaration-settlement must be submitted to the respective Delegations of the State Tax Administration Agency.

Start. Presentation of models 610 or 615. Taxpayers must submit forms 610 or 615 to the corresponding Delegation of the State Tax Administration Agency when, by application of the rules established in articles 25.2 and 47.3 of Law 21/2001, of December 27, which regulates the fiscal and administrative measures of the new financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy, the tax income resulting from the declaration-settlement is not considered to have been produced in the territory of any Autonomous Community and, specifically: When the issuance or issue of the document has been carried out in the cities of Ceuta or Melilla, and as long as the transfer of the tax to them has not occurred, the declaration-settlement must be submitted to the respective Delegations of the State Tax Administration Agency. If the issuance or issue of the document has taken place abroad, when the first holder or owner has his habitual residence or tax domicile in the cities of Ceuta and Melilla.

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Orden de 4 de julio de 2001 por la que se aprueban los modelos 600, 620 y 630,
en pesetas y en euros, de declaración-liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y se determinan el lugar y plazos de presentación de los mismos (BOE 7-julio-2001).
Orden de 12 de noviembre de 2001 por la que se autoriza el pago en metálico del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados que grava la emisión de los documentos que realicen función de giro o suplan a las letras de cambio, se amplía la autorización del pago en metálico del impuesto correspondiente a determinados documentos negociados por entidades colaboradoras,
se aprueban los modelos 610, 611, 615 y 616 en euros del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como los diseños físicos y lógicos para la presentación de los modelos 611 y 616 de declaración informativa anual en soporte directamente legible por ordenador y se establece el procedimiento para su presentación telemática por teleproceso (BOE 16-noviembre-2001).
Orden HAC/1927/2002, de 24 de julio,
por la que se modifica la Orden de 4 de julio de 2001 por la que se aprueban los modelos 600, 620 y 630, en pesetas y en euros, de declaración-liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y se determinan el lugar y plazos de presentación de los mismos y la Orden de 12 de noviembre de 2001 por la que se autoriza el pago en metálico del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados que grava la emisión de los documentos que realicen función de giro o suplan a las letras de cambio, se amplía la autorización del pago en metálico del impuesto correspondiente a determinados documentos negociados por entidades colaboradoras, se aprueban los modelos 610, 611, 615 y 616 en euros del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como los diseños físicos y lógicos para la presentación de los modelos 611 y 616 de declaración informativa anual en soporte directamente legible por ordenador y se establece el procedimiento para su presentación telemática por teleproceso (BOE 30-julio-2002)