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The DGT confirms that the management and resolution of queries regarding this tax fall under the competence of Autonomous Communities.
Cuestión planteada 1.- Si se debe presentar el modelo 600 del citado impuesto.
La gestión y liquidación del ITP y AJD está cedida a las Comunidades Autónomas, incluyendo la presentación de declaraciones y modelos oficiales. Por tanto, la resolución de consultas sobre la aplicación de las normas dictadas en el ejercicio de sus competencias es atribución exclusiva de dichas Comunidades Autónomas, careciendo este centro directivo de competencia para pronunciarse.
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