Modelo 620 — ITP transfer tax on a used vehicle (Ceuta and Melilla)

Modelo 620 is a self-assessment return for the transfer tax (Impuesto sobre Transmisiones Patrimoniales, ITP) due when you buy a used car, motorbike, boat or aircraft. The buyer files it when the tax is managed by the State — the Spanish Tax Agency (AEAT).

Ceuta and Melilla have not taken over this tax, so the return goes to the AEAT office there. In the rest of Spain ITP is paid to the autonomous community on its own form — this form does not apply there.

The form is in Spanish, with four identical copies: for the administration, for the taxpayer, the payment slip (Carta de pago) and for the bank. FoxDocs fills in the fields of the official PDF without changing its layout.

• the buyer (sujeto pasivo — by law the person acquiring pays);
• a car: if the buyer lives in Ceuta or Melilla — at that city’s AEAT office (Delegación); a boat or aircraft — if its register is there;
• a buyer not resident in Spain whose tax belongs to no region — at the Oficina Nacional de Gestión Tributaria (ONGT);
• in person, by appointment (cita previa) on sede.agenciatributaria.gob.es or by phone 901 200 351 / 91 290 13 40; service “Transmisiones Patrimoniales y Sucesiones Ceuta y Melilla”;
• deadline — 30 working days after the day of the deal;
• one form per vehicle sold.

• the AEAT office and its code (Ceuta 55600, Melilla 56600, ONGT 28600) and the form number (Nº justificante);
• type of transport and date of the deal (devengo);
• buyer and seller: NIF (NIE or DNI), surnames and name, address, phone;
• year of manufacture, registration date and number; for a car — make, model, fiscal horsepower, petrol or diesel, engine size, chassis number; for a boat or aircraft — their own data;
• the calculation: value (tax base), rate, tax due, total to pay — or the exemption box with its legal basis;
• who submits the form (presentador) and their address, payment method, place and date.

• form 620 paid at a bank that collects taxes (entidad colaboradora), if tax is due;
• the original and a copy of the purchase contract;
• for a car — the permiso de circulación and ficha técnica; for a boat or aircraft — their technical sheets;
• a copy of your NIF/NIE or DNI if you have no AEAT ID labels;
• if the deal is exempt, the form is still filed — with the contract and the same documents;
• confirm the exact list when booking with the AEAT office.

1. Tell the chat in any language what you bought, from whom and when, and share the data from the vehicle papers.
2. The assistant fills in the fields in capitals, splits the date and code into boxes, ticks the right boxes and prints the data on all four copies.
3. Download the PDF, check the amounts, print it, pay at the bank and file it at the AEAT office by appointment.

Official AEAT form and instructions: sede.agenciatributaria.gob.es — Modelos 600, 610, 615, 620 y 630. Checked 2026-10-09. This is not tax advice.