Procedure

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 Data

Name

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).

Type of procedure

Tax

Subject

Taxes

Object

The income from the transfer tax and stamp duty generated in the different autonomous regions has been assigned to said autonomous regions for almost all that related to the tax events for this tax. In turn and in relation to the aforementioned, the autonomous regions deal with the application of this tax, by delegation from the Tax Agency. Nevertheless, there are a series of residual cases relating to certain tax events for transfer tax and stamp duty in which the Tax Agency is responsible for application of the tax.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices (only when the income or management has not been assigned to the corresponding autonomous region)

  • Collaborating organisations.

Documents

Autonomous regions are in charge, by State delegation, of applying ITPAJD (Transfer Tax and Stamp Duty), in relation to practically all of their tax events. Application of the tax only corresponds to the Tax Agency in certain cases.

Procedure/service stages

  • Start.
    Filing of forms 600, 620 or 630.
    Taxpayers shall file these forms at the corresponding Regional Tax Office when, upon application of the rules established in articles 25.2 and 47.3 of Law 21/2001 (Ley 21/2001), of 27 December, regulating the fiscal and administrative measures of the new financing system of autonomous regions under joint government and cities with statute of autonomy, tax income is not considered to be produced in the territory of any autonomous region and, specifically:
    a) When the tax event consists of the reinstatement and transfer of nobility and grandee titles, the return-settlement shall be filed at the Regional Tax Office corresponding to the place where the document was granted.
    b) When, pursuant to the rules established in the aforementioned articles 25.2 and 47.3 of Law 21/2001 (Ley 21/2001), of 27 December, the income tax is considered to have been produced in the cities of Ceuta and Melilla and, as long as the tax is not transferred thereto, the return-settlement shall be filed at the respective Regional Tax Offices.
    Filing of forms 610 or 615.
    Taxpayers shall file forms 610 or 615 at the corresponding Regional Tax Agency when, upon application of the rules established in articles 25.2 and 47.3 of Law 21/2001 (Law 21/2001), of 27 December, regulating the fiscal and administrative measures of the new financing system of autonomous regions under joint government and cities with status of autonomy, the tax return resulting from the return-settlement is not considered to have been produced in the territory of any autonomous region and, specifically:
    a) When the document has been drawn up or issued in the cities of Ceuta or Melilla and, as long as the tax is not transferred thereto, the return-settlement shall be filed at the respective Regional Tax Offices.
    b) If the document was drawn or issued abroad, when the usual place of residence of the first or main holder is Ceuta or Melilla.

Forms

Forms 600, 610, 615, 620, 630. On-line processing.

Forms 600, 610, 615, 620, 630. In-person processing.

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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).