ITP (Form 600) for Tenants in Spain

What is ITP and when does it apply

The Tax on Property Transfers (ITP) applies to certain private operations, and in rental contracts it may apply depending on the type of lease and the autonomous community. As a tenant, it is useful to know whether your contract is subject to ITP, who must file it and what implications its registration has in practices such as contractual subrogation or protection against third parties.^[1]

Who must file form 600?

There is no single rule for all of Spain: in many cases the obligation falls on the person receiving the right (usually the landlord), although in practice rental contracts often involve responsibilities for both parties. Always check the applicable regional regulations and the agreement in the contract.

• Tenant: it may be agreed that they pay the tax or expenses associated with the contract.
• Landlord: in some legal or contractual situations, the landlord assumes filing and payment.
• Agents or representatives: if acting on behalf of a party, they can file the form with sufficient power of attorney.

Deadlines and where to file

Deadlines and the place of filing vary by autonomous community; in many territories there is a short period (for example, 30 days from signing) to settle the tax and file form 600 with the regional tax authority. It is important to confirm the specific deadline and whether electronic or in-person filing applies.^[2]

Common documents you will need

• Signed lease agreement.
• Identification documents for landlord and tenant.
• Payment receipts or proof if an amount related to the transaction has been paid.

How to fill in form 600 (key steps)

1. Gather documentation: contract, identifications and relevant receipts.
2. Calculate the taxable base and the amount to pay according to regional rules.
3. Complete form 600 with the exact data of the parties and the transaction.
4. Submit and pay at the regional tax office or electronic portal of the autonomous community.
5. Keep the proof of submission and payment; add it to your personal file.

Consequences of registering the contract

Registering the contract in the Land Registry is not always mandatory, but it can protect rights against third parties and serve as evidence against claims. Registration can affect priority against later encumbrances and clarify situations of subrogation or assignment. For registry acts and effects, consult applicable rules and Land Registry procedures.^[3]

Preguntas frecuentes

Does the tenant always pay ITP?

No; it depends on the agreement between the parties and regional regulations. Check the contract and regional rules.

What happens if I do not file form 600?

Surcharges and administrative penalties may be imposed; moreover, failure to file can affect proof of the transaction against third parties.

Is registering the contract mandatory?

Not in all cases; registration protects against third parties but obligations and effects depend on the type of contract and applicable regulations.

How to do it

1. Gather the contract, ID and payment receipts.
2. Calculate the amount or consult the regional tax portal for guidance.
3. Fill in form 600 following your community's official instructions.
4. Submit the form, pay, and keep the submission receipt.

Key takeaways

• Always confirm the deadline and filing method in your autonomous community.
• Keep all receipts and the form 600 submission proof.
• Registration can provide extra protection against third parties depending on the case.

Help and support / Resources

• Law 29/1994, Urban Lease Act (consolidated text)
• Civil Code (consolidated text)
• Ministry of Justice - Land Registry

1. [1] BOE - Ley 29/1994, Arrendamientos Urbanos
2. [2] BOE - Código Civil
3. [3] Ministry of Justice - Land Registry