New ITP model 600 with electronic assistant and settlement per property

The Government of the Balearic Islands has approved a new model 600 for the self-assessment of the tax on property transfers and documented legal acts, which is generated exclusively through an electronic assistant and does not admit any pre-printed form for manual completion. The regulation is Order 45/2026, of November 9, from the Minister of Economy, Finance and Innovation, Antoni Costa Costa, published in the Official Gazette of the Balearic Islands no. 145, of November 12, 2026, under announcement number 11413. The change directly affects anyone purchasing a home, a vehicle, or a used movable asset in the Islands.

The tax is a state tribute ceded to the autonomous communities (articles 49 and 55 of Law 22/2009, of December 18), and the competence to approve the declaration models corresponds to the community. The Order deploys the Recast Text of the legal provisions regarding ceded taxes, approved by Legislative Decree 1/2014, of June 6, which regulates the place and form of submission (articles 75 and 77), the general deadline (article 82), and the joint declaration (article 83). The model must be used for the three modalities of the tax: onerous property transfers, corporate operations, and documented legal acts, provided that the yield corresponds to the Autonomous Community.

The previous form came from the Order of the Ministry of Finance of July 4, 2001, which had approved models 600, 620, and 630. The preamble justifies the change based on the time elapsed, successive regulatory modifications, the introduction of the reference value of real estate as a determining element of the taxable base, and the digital transformation of the regional tax Administration.

An assistant that retrieves data already held by the Administration

Model 600 is generated using the completion assistant of the Electronic Office of the Tax Agency of the Balearic Islands (sede.atib.es), which can automatically retrieve information held by the Administration. Among the novelties listed in the Order are:

• Access via electronic identification systems for actions that require it.
• The option for individual or joint self-assessments when legal requirements are met.
• The retrieval of cadastral data based on the cadastral reference and, if available, the reference value.
• The incorporation of public deeds and the data of the parties involved based on available notarial information.
• The possibility for third parties to complete and submit the model through representation, social collaboration, or authorization.
• The visualization of a draft before definitively generating the self-assessment.
• The request for deferment or installment of the debt within the same electronic procedure.

The assistant also allows for an integrated process that includes the completion, generation, payment, and submission of the self-assessment and the tax file. The regulation warns, however, that the generation of the form—and even the payment—is not equivalent to the submission of the documentation containing the taxable event. The form consists of copies for the taxpayer, for the Tax Agency of the Balearic Islands and, when payment and submission are not done electronically, for the competent registry and for the collaborating banking entity.

One assessment per property and up to thirty participants

The main novelty affects operations involving several assets or several taxpayers. When the taxable base is determined by the value of the asset, a self-assessment must be generated for each property that has a cadastral reference, without prejudice to the fact that they may be generated together in a single processing. In all operations on real estate, it is mandatory to provide the cadastral reference; if the property does not have its own or a definitive one, the corresponding alternative reference must be indicated (original estate or property of highest value).

Joint self-assessment is maintained when the taxpayers participate in the same act, contract, or legal business, the same tax concept is applicable to them, they are sufficiently identified, and the percentage of participation of each is indicated. In contrast, if the subjects have different tax concepts or benefits, each must submit their individual assessment. The form allows for a maximum of thirty participants, including taxpayers, transferors, and other persons necessary to declare the operation.

Deadlines, payment, and entry into force

The non-compliance calendar remains generally the same, with these particularities:

• One month from the accrual of the tax, as a general rule.
• Grouping into a single declaration of the onerous property transfer operations of the month, to be submitted the following calendar month, for entrepreneurs who acquire objects made of precious metals and for those dedicated to the resale of used movable assets.
• Six months in the consolidation of ownership due to the death of the usufructuary.
• One month, if there is no specific deadline, for complementary self-assessments derived from the subsequent loss of the right to apply a tax benefit.
• Calculation adjusted to the firmness of the resolution when the taxable event is contained in a judicial document.

Payment can be made through the means enabled on the Electronic Office or through collaborating entities. Electronic filing is mandatory for those required to interact electronically with the Administration, and the in-person method is maintained for those who are not so required. Annexes 1 and 2 contain the design of the form and the list of self-assessable concepts and operations, which the counselor may update by resolution published in the bulletin.

The Order enters into force the day after publication, November 13, 2026, and Model 600 forms generated previously remain valid under the terms in effect when they were generated.

For taxpayers, the change means that the purchase and sale of a home or a vehicle can no longer be settled with a paper form: it will be necessary to access the electronic assistant, have the cadastral reference of the property and, in many cases, identify oneself digitally or be represented. The simplification of data and the automatic retrieval of information may reduce procedures, but they also shift to the taxpayer the burden of verifying the accuracy of the data incorporated by the system before signing the self-assessment.

Fuente: Butlletí Oficial de les Illes Balears, núm. 145, de 12 de novembre de 2026, Sec. I. Disposicions generals, pàg. 63729 (referència oficial: es-ib-o-2026-11-09-45).