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A query was raised regarding whether Form 610 for Transfer Tax can be paid through collaborating entities in any province or only in Madrid. The DGT indicates that the filing and the discharge of liability must be carried out exclusively before the competent office of the corresponding Autonomous Community.
Cuestión planteada Si dicho pago se puede efectuar en las entidades colaboradoras de cualquier provincia o si se debe presentar en la Comunidad Autónoma de Madrid.
Según la Ley 22/2009, los documentos y autoliquidaciones de Transmisiones Patrimoniales se presentarán y surtirán efectos liberatorios exclusivamente ante la oficina competente de la Comunidad Autónoma correspondiente. La gestión del impuesto es competencia de las Comunidades Autónomas, por lo que la DGT no tiene competencia para pronunciarse sobre normas de gestión dictadas por una Comunidad Autónoma específica.
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