ITP-AJD: Modelo 600

ITP-AJD: Modelo 600 is filed with Hacienda autonómica competente según el bien o el documento (la AEAT solo en Ceuta, Melilla y supuestos sin comunidad competente). 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 €50.

We calculate and file your self-assessment of the Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados (transfer tax and stamp duty) with the competent regional tax authority. We cover the most common types: TPO purchase of a used property between private individuals (Madrid 6 %, Cataluña 10-13 %, etc.), TPO used vehicle (4 %), AJD public notarial deed (regional variable amount + stamp 0,30 €/page) and AJD setting up a mortgage (taxpayer: the bank, RD-L 17/2018). We apply reduced rates for a young buyer's main home, large family, disability and VPO depending on the CCAA (autonomous region).

Practical guide: Buying a home in Spain: ITP-AJD (modelo 600) and plusvalia municipal. Requirements, deadlines and the steps, explained.

What we charge you
from €50
Managora's fee
€50.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Legal deadline: 30 WORKING days from accrual (signing of the deed or contract), art. 102 RTLITP.
What you receive
Application

Cost breakdown: Our fee from €50.00 (21% VAT incl.), no tasa (official fee). The fee goes in bands of the taxable base: €50 up to €50,000, €59 up to €250,000, €99 up to €1,000,000 and €199 above that. You will see the exact amount before you pay. On top of our fee goes the ITP-AJD resulting from your self-assessment (a variable percentage on the value depending on the type and your region)..

ITP-AJD: Modelo 600: how is it filed?

  1. 1Answer the chat questions (~5-10 minutes).
  2. 2We identify the type and apply the correct rate. Where applicable, we apply the regional reduced rate (young buyer's main home, large family, disability, VPO).
  3. 3Payment of €50.00 (21% VAT incl.).
  4. 4Sign the mandate from your mobile.
  5. 5We file the Modelo 600 with the competent regional tax authority. If it is late, we calculate the surcharge under art. 27 LGT and file with the corresponding written document.
  6. 6You receive the receipt showing the amount to pay and the stamped copy of the Modelo 600.

Which documents do you need?

  • Public deed or private contract of the transaction.
  • Valid DNI/NIE of the taxpayer.
  • Land Registry nota simple (simple registry extract) of the property (if TPO or AJD on property).
  • Technical data sheet and vehicle registration document (if TPO on a vehicle).
  • Proof of the reduced rate if applicable: large family certificate, disability certificate, VPO qualification.
  • Empadronamiento certificate (municipal registration) (young buyer's main home).

Prerequisites we also handle for you

This procedure needs documents that we also obtain. If you are missing any, ask us for it here and come back once you have it:

And whatever a third party provides, we arrange it

  • Notary: signing a deed or a notarial act

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

  • Taxpayer (art. 8 TRLITPAJD): for TPO and AJD notarial document, the BUYER / beneficiary. For AJD setting up a mortgage: the LENDER (bank) after RD-L 17/2018.
  • Taxable base for real property: the Catastro (land registry) reference value, unless the value declared or the price agreed are higher, in which case the higher of them is taken (art. 10.2, as worded by Ley 11/2021). Where there is no reference value, or the Catastro cannot certify it, the base is the highest of the declared value, the price and the market value, and there a valuation check is possible.
  • The reference value is NOT challenged before buying (the future buyer has no standing to do so): you self-assess on it first and dispute it afterwards, by applying to have the self-assessment corrected or by appealing the assessment (art. 10.3). The tax authority decides after a mandatory and BINDING report from the Dirección General del Catastro (Directorate-General for the Land Registry) (art. 10.4). No adversarial expert valuation is available; written submissions, an appeal for reconsideration and an economic-administrative claim are.
  • A counterpart in the client's favour: if the base declared is the reference value or a higher figure, the tax authority may NOT check the value of the property (art. 46.1 TRLITPAJD).
  • The Constitutional Court upheld the reference value in STC 13/2026 of 12 February (question of unconstitutionality 3631-2025, referred by the Tribunal Superior de Justicia (High Court of Justice) of Andalusia, Ceuta and Melilla, sitting in Málaga): the question was dismissed. It is constitutional because it is a presumption that admits evidence to the contrary.
  • Deadline: 30 WORKING days from accrual. Late-filing surcharges under art. 27 LGT: 1 % + 1 %/month up to 12 months, 15 % from one year onwards.
  • The TPO type applies to transfers for consideration NOT subject to VAT. Purchase of a new home (with VAT): AJD is self-assessed, not TPO.
  • General TPO rates for used property (simplified scale): Madrid 6 %, La Rioja 7 %, Andalucía 7 %, Canarias 6,5 %, Aragón 8-9 %, Asturias 8-10 %, Baleares 8-13 % (progressive scale), Cantabria 9 %, Castilla-La Mancha 9 %, Castilla y León 8-10 %, Cataluña 10-13 %, Extremadura 8-11 %, Galicia 9 %, Murcia 8 %, Valencia 9-11 % (9 % general rate since 1-6-2026 under Ley 5/2025 of the Generalitat, 11 % above €1,000,000), Ceuta and Melilla 6 % nominal with a 50 % reduction of the amount payable (art. 57 bis.3 TRLITPAJD), that is, 3 % in practice.
  • TPO on vehicles and other movable property between private individuals: 4 % (art. 11 TRLITPAJD).
  • AJD notarial document: regional variable amount 0,5-2,5 % (Madrid 0,75 %, Cataluña/Aragón/Castilla y León 1,5 %, Murcia 2 %) + fixed amount (stamp) 0,30 € per page.
  • AJD mortgage: after RD-L 17/2018 the BANK pays, not the client.
  • Reduced rates: young buyer's main home (<35 years, limited base), large family, disability, VPO. Each CCAA (autonomous region) has its own taxable-base limits and percentages.
  • Corporate transactions: incorporation and capital increases are EXEMPT since 2010 (art. 45.I.B.11). Only capital reductions with repayment, dissolution, etc. are taxed.
  • Régimen foral (regional tax regime, Navarra, País Vasco): their own rules (Hacienda Foral / Diputación Foral). We coordinate with a foral office.

ITP-AJD: Modelo 600: frequently asked questions

ITP-AJD: Modelo 600: how much does it cost?

We charge you from €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee from €50.00 (21% VAT incl.), no tasa (official fee). The fee goes in bands of the taxable base: €50 up to €50,000, €59 up to €250,000, €99 up to €1,000,000 and €199 above that. You will see the exact amount before you pay. On top of our fee goes the ITP-AJD resulting from your self-assessment (a variable percentage on the value depending on the type and your region).. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

ITP-AJD: Modelo 600: how long does it take?

Legal deadline: 30 WORKING days from accrual (signing of the deed or contract), art. 102 RTLITP.

ITP-AJD: Modelo 600: which documents do I need?

You need to have to hand: Public deed or private contract of the transaction., Valid DNI/NIE of the taxpayer., Land Registry nota simple (simple registry extract) of the property (if TPO or AJD on property)., Technical data sheet and vehicle registration document (if TPO on a vehicle)., Proof of the reduced rate if applicable: large family certificate, disability certificate, VPO qualification., Empadronamiento certificate (municipal registration) (young buyer's main home).. 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 Hacienda autonómica competente según el bien o el documento (la AEAT solo en Ceuta, Melilla y supuestos sin comunidad competente). 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: Hacienda autonómica competente según el bien o el documento (la AEAT solo en Ceuta, Melilla y supuestos sin comunidad competente).

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