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V0296-21 18 February 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · comunidad de bienes

Competence to handle queries on Model 600 ITP and AJD lies with Autonomous Communities

The DGT confirms that the management and resolution of queries regarding this tax fall under the competence of Autonomous Communities.

The question raised

1.- Whether Form 600 of the aforementioned tax must be filed.

The DGT's ruling

The obligation to file Form 600 depends on the regulations of the competent Autonomous Community. Regarding the census, both the community of property and each of its members are obliged to file their own registration declaration in the Census of Entrepreneurs, Professionals and Withholders. Resident natural persons may use Form 037 if they meet all requirements; otherwise, they must use Form 036.

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