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V1257-20 5 May 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · autoliquidación

Payment of Transfer Tax must be made to the competent office of the Autonomous Community

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.

The question raised

Whether said payment can be made through the collaborating entities of any province or whether it must be submitted in the Autonomous Community of Madrid.

The DGT's ruling

According to Law 22/2009, the documents and self-assessments for Property Transfers shall be submitted and shall have liberating effect exclusively before the competent office of the corresponding Autonomous Community. The administration of the tax is the competence of the Autonomous Communities; therefore, the DGT lacks the competence to rule on management regulations issued by a specific Autonomous Community.

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