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).

Denomination

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).

Procedure type

Taxation

Subject

Taxes

Purpose

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

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

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

Associates.

Documentation

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

Phases of the procedure/service

Start. Presentation of models 600, 620 or 630: Taxable persons must present these models at the Delegation of the corresponding 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 return is not considered to have been produced in the territory of any Autonomous Community and, specifically: a) When the taxable event is constituted by the rehabilitation and transmission of nobility and titles of nobility, the declaration-settlement must be presented at the Delegation of the State Tax Administration Agency corresponding to the place where the document is granted. b) 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 return is considered produced in the Cities of Ceuta and Melilla, and as long as the transfer does not occur of the tax on them, the declaration-settlement must be submitted to the respective Delegations of the State Tax Administration Agency. Presentation of models 610 or 615. Taxable persons must present forms 610 or 615 at the Delegation of the corresponding 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, by which The fiscal and administrative measures of the new financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy are regulated, the income of the tax resulting from the declaration-settlement is not considered produced in the territory of any Autonomous Community and, in concrete: a) When the issuance or issuance 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 does not occur, the declaration-settlement must be submitted to the respective Delegations of the State Administration Agency Tax. b) If the issuance or issuance of the document has taken place abroad, when the first holder or holder has his habitual residence or tax domicile in said Cities of Ceuta and Melilla.

Forms

Electronic processing

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing