PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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).

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.