Spanish form 600

What do you want to know?

Article 103 of the regulation applies its rules IN ORDER, and the first one displaces all the others.

What is being transferred

Does it carry graduated stamp duty?

You file with

The region where the property IS

The rule that decides

Article 103.1(C) rule 1: property

The connecting factor

Follows the asset

The order of preference in article 103.1
Order	When it applies	Where you file
1st	The deed carries an item subject to graduated stamp duty	The region of the Registry where it would be recorded
2nd	It does not, and it is a corporate transaction	The region of the company's tax domicile
3rd	Neither: the nature of the asset governs	The region where the property IS

Property is declared where it IS, not where the buyer lives. With several properties in different regions, rule 1 sends you to the region of the most valuable ones.
There is no single form 600: article 55.1(e) of Act 22/2009 devolves «the approval of declaration forms» to each region, so there are seventeen forms with the same name.