Transfer Tax and Stamp Duty.
Transfer Tax and Stamp Duty.
Payment of the tax by self-assessment formalised by the taxpayer, in the following cases: Acquisition of goods and rights that are not subject to value added tax (VAT). Acquisition of goods and rights that, although subject to VAT, are also subject to the modality of Documented Legal Acts. Documented Legal Acts (notarial, commercial and administrative documents). Incorporation, increase and decrease of capital, merger, spin-off and dissolution of companies, as well as any other corporate operation of economic content.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Taxes and other taxes
- Starting way
- Interested
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Administration and public employees
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
Requirements
Presentation of the Payment Letter (form 601) once the payment has been made.
Deadlines and submission
- Deadline for submission
30 working days from the moment the act or contract is caused.
- Submission deadline start date
- -
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Online and in person
-
- Online submission
- At the General Electronic Registry
- This procedure admits electronic submission in its specific application
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
Delegated register of the Cantabrian Tax Administration Agency.
Required documentation
- It is not necessary to provide documentation
Processing and resolution
- Instructor board
- Taxes Service.
- Attributive rule
Royal Decree 1.668/1986, of 6 June, by which the State services corresponding to the transfers assumed by them in relation to the transferred taxes are transferred to the Autonomous Community of Cantabria.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- Taxes service or settlement office of the Mortgage District, located in the competent Land Registry.
- Attributive rule
Royal Decree 1.668/1986, of 6 June, by which the State services corresponding to the transfers assumed by them in relation to the transferred taxes are transferred to the Autonomous Community of Cantabria.
- Maximum deadline for decision
- 4 Years
- Average deadline for decision
- 4 Years
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Negative
- Does it put an end to the administrative procedure?
- No
Appeals
- Type
Optional Appeal for Reconsideration.
- Board
Taxes Service.
- Deadline
- One month.
Regulations
- Regulation applied
-
- Royal Legislative Decree 1/1993, of 24 September, approving the Consolidated Text of the Law on Transfer Tax and Documented Legal Acts.
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 828/1995, of 29 May, of the Ministry of Economy and Finance, approving the regulations on the tax on property transfers and documented legal acts.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.