Modelo 600 castilla y leon
It will be necessary to go to the tax office of the corresponding Autonomous Community; to pay the Tax of documented legal acts. It is a question of the model 600, which you can download in his web page or in the following link if you are of Castile and Leon: https://servicios4.jcyl.es/sirijcyl/usuario/DescargaPDF?modelo=600&pageO…
Therefore, the lessee (who is the obliged to the payment or taxable person) must present the model 600 in the corresponding office of liquidation of the Autonomous Community to which it corresponds, in the territorial service of Treasury of the province.
The payment can be made in cash or by direct debit, and the amount to be paid is the amount applicable in the following scale: which is included in Article 12 of Royal Legislative Decree 1/1993, of September 24, which approves the revised text of the Law on the Tax on Property Transfers and Stamp Duty.
In accordance with article 102 of the Regulation of the Tax on Patrimonial Transmissions and Documented Legal Acts, approved by Royal Decree 828/1995, of May 29, 1995, the term for the presentation of the form 600 together with the opportune documents will be thirty working days from the moment in which the act or contract is caused, that is to say 30 working days from the date of the signature that appears in the contract.
Itp castilla y león
The Form 600 of Patrimonial Transmissions is a fiscal document by means of which the Tax of Patrimonial Transmissions and Documented Legal Acts is presented. This tax, also known as ITP, taxes the exchange of goods or rights of use.
❗️It should be noted that Form 600 is the responsibility of the Autonomous Communities, so it is filed at the local Delegations of the State Tax Administration Agency. In addition, its rate varies from one autonomous region to another, although there is a state reference table for the ITP.
The Form 600 must always be paid by the taxpayer, that is to say, the one who enjoys the acquisition of the good, or of the permission of its enjoyment. For example, in a sale and purchase of a property, the person who acquires the property will pay. The same happens with second-hand cars; the buyer pays. In the signatures before a notary, the person who is going to enjoy the property or who is going to make use of it also pays. In corporate transactions, it will be the company.
30 working days from the time the document is issued. Exempt from this period are documents issued in stamped bills, which do not have to be declared, and the payment in cash of receipts, promissory notes, checks and other documents negotiated by collaborating entities, whose period is until the 20th day of the calendar month following the month of collection.
The taxpayer must declare the real value of the goods or rights that are the object of the document that constitutes the taxable event, which may subsequently be verified by the Administration by the means established in the General Tax Law. For further information, please refer to the section
This procedure is obligatory after signing the contract of sale and before processing the change of ownership of the vehicle in the DGT, since without it you will not be able to make the change of name and obtain a new vehicle registration certificate.
The ITP Castilla y León has to be paid by the buyer (the person who acquires the vehicle), and never by the seller. The buyer of the car or motorcycle must carry out this procedure within the term indicated by the administration.
As the Junta de Castilla y León explains on its tax website, businessmen or professionals who buy a vehicle as part of the exercise of their activity and provided that the purchase is subject to VAT are exempt from paying the ITP Castilla y León.
The Transfer Tax is something that depends on each Autonomous Community, so each autonomous region establishes its own processes for settling this tax. Each autonomous region has its own particularities, and this also applies to the tax levied on the taxable base, which varies in each Autonomous Region. In this case, the ITP Castilla y León is 5% on the taxable base of the vehicle purchased.