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Spanish form 600

Where transfer tax and stamp duty is filed, how long you have, and what filing late costs. The tax itself is worked out on the transfer-tax page.

Article 103 of the regulation applies its rules IN ORDER, and the first one displaces all the others.
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
OrderWhen it appliesWhere you file
1stThe deed carries an item subject to graduated stamp dutyThe region of the Registry where it would be recorded
2ndIt does not, and it is a corporate transactionThe region of the company's tax domicile
3rdNeither: the nature of the asset governsThe 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.
1

Why there is no form 600 and there are seventeen

Transfer tax and stamp duty is a state tax ceded to the autonomous communities, and the cession reaches further than almost anyone explains. Article 55.1 of Act 22/2009 lists what falls to the region in administering the tax, and its point (e) says simply «the approval of declaration forms». That is where seventeen identically named forms come from, with different box numbering, different portals and different validations. Paragraph 2(a) of the same article closes the circle from the other side: answering binding rulings is NOT devolved, except as regards rules the region itself has enacted. In other words no one of those agencies may answer for another, which is why the question most often asked about this form (I bought in one region and live in another: who do I deal with?) has no institutional answer.

2

Territorial competence is an ordered list, not a criterion

Article 103.1 of the regulation and article 33.2 of Act 22/2009 say the same thing with the same letters, one to decide which office receives the filing and the other to decide which region keeps the revenue, and both warn that the rules apply «in the order of preference that follows». First letter (A): whenever the deed contains an item subject to graduated stamp duty, the competent office is the one for the Registry where it would be recorded. Then letter (B), for corporate transactions: the company’s tax domicile. And only failing both does letter (C) come in, which looks at the nature of the asset. That order is not decoration: a deed carrying graduated stamp duty goes where it must be recorded even if the asset sits in another region.

3

Property goes where it stands; movables go where the buyer lives

Within letter (C) the rules are numbered. Rule 1 sends transfers and leases of property, and the creation of rights in rem over it, «to the territory in which the property is located», adding that where several sit in different places the most valuable ones govern. Rule 3 sends transfers of movable goods, livestock or credits «to the territory where the acquirer has their habitual residence if a natural person or their tax domicile if a legal person». The orientation is exactly the opposite and the only difference is the class of asset: a used car bought in Seville by someone living in Madrid is declared in Madrid, and the flat next door is declared in Seville. Rule 5 does the same for loans, guarantees, non-property leases and annuities, but follows the taxpayer rather than the acquirer, who is not always the same person.

4

Thirty working days, and why a month is less

Article 102.1 of the regulation gives «thirty working days counted from the moment the act or contract occurs», and article 30.2 of Act 39/2015 says what working means: Saturdays, Sundays and declared holidays are excluded from the count. Saturdays have been excluded since October 2016; before that they counted. Thirty working days are therefore about six calendar weeks. A month counted date to date is four. So a region granting «one month» is granting less time than the state rule, not more, and one granting two months is granting nearly double. On a purchase made on 10 March 2026 the last day is 10 April under a month, 22 April under the state rule and 11 May under two months.

5

The state deadline is a default, and several regions have legislated their own

Article 56.2 of the consolidated Act lets the regions regulate the administration and assessment of the tax and adds a sentence that decides everything else: «Where the Autonomous Community has not regulated those aspects, the rules laid down in this Act shall apply». Verified on 17 September 2026 on the agencies’ own pages, Madrid keeps the thirty working days, Catalonia grants one month date to date, the Canary Islands one month, Galicia one month from accrual, and Andalusia two months counted from the day after the taxable event, with a different rule for events before 1 January 2022. The Galician instructions add a six-month deadline where what is declared is the consolidation of ownership on the death of the usufructuary, a case the state regulation does not distinguish. Before trusting a generic figure, open the page of the agency that is yours, because that is the one that governs.

6

Filing late of your own accord costs a surcharge; being asked costs a penalty

Article 27 of the General Tax Act prices the delay: 1% plus a further 1% for each complete month, until at twelve months it jumps to a flat 15% and late-payment interest starts to run as well. It is a jump and not a ramp, because at eleven months it is twelve points with no interest. The amount is reduced by 25% if everything is paid within the window the surcharge notice opens. But paragraph 1 sets the condition that decides everything: surcharges are the consequence of filing «late without a prior request». If the tax office moves first with any action you are formally aware of, this stops being a surcharge and becomes an infringement under articles 191 and following, measured in percentages of the tax not paid. Moving first is exactly what this article buys.

Worked example

An example, and it is the calculator’s opening state. A second-hand home purchase signed on 10 March 2026, with 20,000 euros of tax due. Being property with no graduated stamp duty, rule 1 of letter (C) governs: it is filed where the flat stands, not where the buyer lives. The deadline depends on which region that is: 10 April if it grants one month, 22 April under the thirty working days of the state regulation (the count skips Good Friday, which falls on 3 April in 2026) and 11 May if it grants two months, because the 10th is a Sunday and article 30.5 extends it. A month between the first date and the last, on the same deed. And if that person files on 30 June of their own accord, article 27.2 counts two complete months from 22 April: a 3% surcharge, 600 euros, which becomes 450 with the 25% reduction.

Frequently asked questions

What is Spanish form 600?
It is the self-assessment return for transfer tax and stamp duty. Article 99 of the regulation makes self-assessment the general rule, so it is the taxpayer who works out the tax, pays it and files the deed, without waiting for the administration to assess. It is used when buying a second-hand home, creating rights in rem, on loans and guarantees, on leases and on corporate transactions. What it is not is a single form: article 55.1(e) of Act 22/2009 leaves the approval of the forms to each autonomous community.
Where do I file form 600 if I buy in one region and live in another?
It depends what you buy, and the rule is not the same for everything. For property, article 103.1(C) rule 1 sends you to the territory where the property is located: where the flat stands, not where you live. For movable goods, a used car for instance, rule 3 does exactly the reverse and sends you to the territory where the acquirer has their habitual residence. And if the deed carries any item subject to graduated stamp duty, letter (A) displaces both and sends you to the Registry where it must be recorded. That is why the order matters more than the criterion.
How long do I have to file form 600?
The state rule in article 102.1 of the regulation is thirty working days from the act or contract, and working means Saturdays, Sundays and holidays do not count, so in practice about six weeks. But it is a default: article 56.2 of the consolidated Act lets each region regulate its own procedure. Verified in September 2026, Madrid keeps the thirty working days, Catalonia, the Canary Islands and Galicia grant one month, and Andalusia grants two months from the following day. Check the one for the agency that is yours before trusting a general figure.
Is one month more time than thirty working days?
No, it is less, and it is the most expensive confusion around this form. Thirty working days span about six calendar weeks because weekends and holidays are taken out; a month counted date to date spans between twenty-eight and thirty-one calendar days. On a purchase made on 10 March 2026, the state rule reaches 22 April and the one-month rule reaches 10 April: twelve days less.
What happens if I file form 600 late?
If you file it yourself, without anyone asking you to, article 27.2 of the General Tax Act charges a surcharge of 1% plus 1% for each complete month of delay, and from twelve months a flat 15% plus late-payment interest. That surcharge is reduced by 25% if everything is paid on time. If the administration moves first there is no surcharge: there is a tax infringement under articles 191 and following, which is another order of magnitude. Article 27.1 expressly conditions it on there having been no «prior request».
What if the last day falls on a Saturday or a holiday?
Article 30.5 of Act 39/2015 extends it to the next working day. And there is a rule almost nobody applies that works in the taxpayer’s favour: paragraph 6 of the same article says that where a day is a working day in the municipality or region where the interested party lives and a holiday at the seat of the administrative body, «or the reverse», it shall be treated as a holiday in any event. In this tax that matters precisely because the competent office is usually in a different region from the buyer: the holidays of both count.
What is form 601?
It is the self-assessment for the monthly regime that article 102 bis of the regulation created in 2018 for the second-hand trade. A business buying more than a hundred movable items a month from private individuals, each for 1,000 euros or less, may self-assess all the acquisitions of a whole month on a single return, within thirty working days counted from the last day of the month being assessed. The two conditions are cumulative: with exactly a hundred purchases, or with a single invoice of 1,001 euros, the case is not met.
Do I have to file anything if the transaction is exempt?
Usually yes. Article 51.1 of the consolidated Act requires the filing of the deeds covering the taxable events and, failing those, a declaration; and article 107.4 of the regulation expressly covers the case where the self-assessment produces no tax to pay, which is filed directly at the competent office so that it stamps the return and endorses the original deed. That endorsement is what later allows registration. Article 98.2 lists the few cases that need not be filed, among them bills of exchange and urban lease contracts drawn on stamped paper.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: