Modelo 600 — transfer tax and stamp duty (ITP/AJD), Ceuta and Melilla

Modelo 600 is the self-assessment (autoliquidación) of the transfer tax and stamp duty (ITP y AJD). In most of Spain this tax is managed by the autonomous community with its own form. Ceuta and Melilla have not taken over this power, so there the return is handled by the AEAT Delegations of Ceuta and Melilla on the state Modelo 600.

The official form has 6 pages: four copies of the main sheet and two copies of the annex listing several buyers and sellers. FoxDocs prints the data into every copy and does not change the AEAT layout.

• the buyer or acquirer of a right over real estate located in Ceuta or Melilla;
• a borrower, tenant or acquirer of movable goods who lives in Ceuta or Melilla;
• for notarial deeds (new building, horizontal division, bank mortgage loan) — when the registry where they are recorded is in Ceuta or Melilla;
• in person, by appointment (cita previa, service “Transmisiones Patrimoniales y Sucesiones Ceuta y Melilla”): Ceuta Delegation — Calle General Serrano Orive, 2; Melilla Delegation — Plaza del Mar, Edificio V Centenario, Torre Sur;
• deadline — 30 working days from the transaction; for a court decision — from the date it became final;
• buying a used car is a different form (Modelo 620); titles of nobility go to the Oficina Nacional de Gestión Tributaria.

• the Delegation (Ceuta or Melilla) and its code;
• taxpayer (sujeto pasivo) and seller (transmitente): NIF, surnames and name, address, phone;
• transaction code from the AEAT table (e.g. TU1 — housing) and the transaction date;
• the transaction document: notarial, private, court; notary and protocol number;
• the property: type, cadastral reference and value, area, address, price in the document;
• tax calculation in boxes 1–12, the basis of any relief and supplementary return;
• who files the document, place and date, how you pay at the bank.

• the completed Modelo 600, paid at a collaborating bank (if there is an amount payable);
• the original and a plain copy of the transaction document (deed, contract, court decision) — the original is returned stamped;
• the taxpayer’s NIF document (NIE or DNI);
• if the transaction is exempt, the form is still filed — to get the stamp on the document.

1. Tell the chat about the transaction: what you buy, from whom, when the contract was signed, the price.
2. The assistant picks the transaction code, fills the boxes and asks for the calculation amounts — it does not compute the tax.
3. Download the PDF, sign it, pay at the bank and take it to the Delegation by appointment.

Official Modelo 600, Agencia Tributaria: sede.agenciatributaria.gob.es — Modelo 600; AEAT instructions for Ceuta and Melilla: Instrucciones modelo 600 (Ceuta y Melilla). Checked 2026-10-09. This is not tax advice.