Barter or exchange agreement (permuta)

Barter or exchange agreement (permuta) is filed with Notario (si inmueble) + AEAT/CCAA (modelo 600 ITP por cada parte) + Ayuntamiento (IIVTNU si urbano). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29. Official tasa (government fee): Each party pays ITP on the asset they acquire (4-10 % depending on the CCAA (autonomous region) and the asset). IIVTNU for urban property. No additional AJD (stamp duty). If the exchange involves property, the notary's fees (for the public deed) and the Land Registry fees are added, payable by you.

We draft your barter agreement (permuta, arts. 1538-1541 CC, the Spanish Civil Code) between two parties exchanging assets (property for property, vehicle for vehicle, mixed, with or without a cash balancing payment). It is governed on a residual basis by the rules on sales (art. 1540 CC): warranty against eviction and against defects. Each party pays ITP (transfer tax) on the value of what they ACQUIRE (not on what they hand over, art. 23 LITP). For property: a public deed is compulsory, plus IIVTNU (municipal capital gains tax) for urban property. If the cash balancing payment exceeds the value of the asset, the transaction is RECLASSIFIED for tax purposes as a sale.

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Estimated total cost: from €29
Managora's fee: €35.09 (21% VAT incl.)
Tasa (official government fee): Each party pays ITP on the asset they acquire (4-10 % depending on the CCAA (autonomous region) and the asset). IIVTNU for urban property. No additional AJD (stamp duty). If the exchange involves property, the notary's fees (for the public deed) and the Land Registry fees are added, payable by you. (suplido: paid to the authority on your behalf, no VAT)
Processing time: Modelo 600 for ITP: 30 working days from the exchange (for each party). Registration at the Registro de la Propiedad (Land Registry): 15-30 days.
Where it is filed: Notario (si inmueble) + AEAT/CCAA (modelo 600 ITP por cada parte) + Ayuntamiento (IIVTNU si urbano) ↗
What you receive: Application

Cost breakdown: Our fee 29 €. ITP of 4 to 10 % of the value of each asset acquired (varying by autonomous region). If property is involved, the deed and the registry (several hundred euros), plus IIVTNU for urban property..

Barter or exchange agreement (permuta): how is it filed?

1Answer the questions in the chat (around 10 minutes).
2We check the market values, the balancing-payment ratio (if it exceeds 100 % of the lesser asset, it may be reclassified as a sale) and the required form (a public deed if property is involved).
3We calculate each party's ITP on the value of what they acquire, plus IIVTNU for urban property.
4Payment of 29 € for our fee, plus around 200-500 € for the notary if property is involved, plus 250 € for the registry, plus each party's ITP and the IIVTNU.
5Sign the mandate from your mobile.
6We draft the full contract or deed for you, with the necessary clauses (warranty, eviction, delivery dates).
7We arrange the notary appointment.
8Each party files their own modelo 600 for ITP in their CCAA within 30 working days.
9For urban property: each party exchanging urban property pays the municipal capital gains tax (use plusvalia_iivtnu).
10Each property is registered in the name of its new owner.
11IRPF (income tax): each party declares the capital gain or loss in their next tax return (modelo 100).

Which documents do you need?

•DNI / NIE (identity numbers) of both parties.
•For property: the nota simple registral (Land Registry extract), the referencia catastral (cadastral reference) of each property and the latest paid IBI (council property tax) receipt.
•For a vehicle: the registration document, the technical data sheet and a DGT (Traffic Authority) report showing no encumbrances.
•For company shares: a certificate from the register of shareholders.
•Independent valuations if there is any doubt about the market value of the assets.

Legal basis and things to bear in mind

Legal framework: arts. 1538-1541 CC plus art. 1540 CC (which applies the rules on sales) plus LITP-AJD art. 23 plus LIRPF arts. 33-34 plus the LIIVTNU.
TAX: each party pays ITP on the value of what they ACQUIRE (not on what they hand over). This is key: an exchange of two properties means TWO ITP payments, one by each party.
If the cash balancing payment is very high, the transaction loses its character as a barter and is reclassified as a sale (ITP on the higher value, in a single payment).
Form: property requires a public deed (art. 1280.1 CC). Movable property: a private document.
Warranty: the rules on sales apply, by virtue of art. 1540 CC. Eviction plus hidden defects for 6 months (art. 1490).
EXCHANGING LAND FOR FUTURE BUILDINGS: very common in construction. The owner of the plot exchanges it for units yet to be built. Supreme Court case law and legal doctrine have developed specific rules on when IVA (VAT) becomes chargeable and when the capital gain is recognised.
If a party to the exchange is a business or a professional: they may be liable to IVA rather than ITP where they hand over an asset used in their business.
IRPF: a capital gain or loss equal to the difference between the acquisition value of the asset handed over and the HIGHER of the market value of the asset received and that of the asset handed over.
Natural connections: contrato_compraventa_inmueble, contrato_compraventa_vehiculo, plusvalia_iivtnu, nota_simple_rp, cambio_titularidad_vehiculo, cambio_titularidad_catastro.

Barter or exchange agreement (permuta): frequently asked questions

Barter or exchange agreement (permuta): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €. ITP of 4 to 10 % of the value of each asset acquired (varying by autonomous region). If property is involved, the deed and the registry (several hundred euros), plus IIVTNU for urban property.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Each party pays ITP on the asset they acquire (4-10 % depending on the CCAA (autonomous region) and the asset). IIVTNU for urban property. No additional AJD (stamp duty). If the exchange involves property, the notary's fees (for the public deed) and the Land Registry fees are added, payable by you..

Barter or exchange agreement (permuta): how long does it take?

Modelo 600 for ITP: 30 working days from the exchange (for each party). Registration at the Registro de la Propiedad (Land Registry): 15-30 days.

Barter or exchange agreement (permuta): which documents do I need?

You need to have to hand: DNI / NIE (identity numbers) of both parties., For property: the nota simple registral (Land Registry extract), the referencia catastral (cadastral reference) of each property and the latest paid IBI (council property tax) receipt., For a vehicle: the registration document, the technical data sheet and a DGT (Traffic Authority) report showing no encumbrances., For company shares: a certificate from the register of shareholders., Independent valuations if there is any doubt about the market value of the assets.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Notario (si inmueble) + AEAT/CCAA (modelo 600 ITP por cada parte) + Ayuntamiento (IIVTNU si urbano). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Notario (si inmueble) + AEAT/CCAA (modelo 600 ITP por cada parte) + Ayuntamiento (IIVTNU si urbano) ↗.

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