Forms 620 and 621: which applies when buying a car?
A partial comparison of Andalucía, Madrid and the state non-resident case: documents, tax deadlines and the separate DGT ownership transfer.
Leads Synexis product vision and strategy, turning real needs into functional solutions.
LinkedIn
Forms 620 and 621: start with the competent administration
Choosing the form is not resolved by “620 on paper, 621 online”. Check the case and competent administration: Madrid allows electronic filing of its 620 and Andalucía describes 621 for transactions covered by its instructions. The channel and form number are separate decisions.
This comparison covers only those two checked autonomous communities and the AEAT state non-resident case. It is not a table for all Spain or a complete list of benefits, rates and exceptions. If another community is competent, consult its tax portal before using a form.
Vehicle transfer tax: what to clarify
For a transaction subject to TPO, the onerous-transfer part of ITP (Spanish property transfer tax), the ITP law identifies the buyer as taxpayer and regulates the taxable base. Before completing a form, determine whether the transaction falls within that scope or has another treatment. Do not automatically treat a professional sale with an invoice as a private sale; check the actual transaction and rules.
Tax, the traffic authority's fee and assistance charges are separate. Tax evidence is part of preparing the DGT transfer application, but filing tax does not itself change the vehicle's registered owner.
Partial comparison of forms and deadlines
| Checked scope | Form described | Published deadline | Point to check |
|---|---|---|---|
| Andalucía, transactions covered by its page | 621 | Two months for taxable events from 2022, under its counting rules | Competence based on buyer's habitual residence |
| Madrid, transactions covered by its page | 620 | Thirty working days | Buyer's tax domicile; electronic route available |
| AEAT state non-resident case | 620 | Thirty working days for that case | State competence and listed exceptions |
Sources: Andalucía Tax Agency, Community of Madrid and AEAT non-resident instructions, corroborated on 1 October 2026. Do not apply one row's deadline to another. Working and calendar days differ; calculating the actual due date requires the relevant rules and holidays.
Andalucía: do not apply the deadline to other procedures
The regional page describes form 621 and, for taxable events from 2022 within its scope, two months from the day after the act or contract. That tax deadline does not extend the traffic authority application deadline. Organise both in parallel instead of waiting to finish one while the other has a different calendar.
Madrid: 620 can also be electronic
The vehicle sales page explains 620 filing and the Virtual Tax Office electronic route. Its explanation excludes Saturdays, Sundays and holidays from the thirty working days. Check channel, representation and document requirements; a downloaded PDF is not evidence of filing.
AEAT: a row limited to non-residents
The linked state 620 covers the non-resident situations defined there. It is not the default destination for every buyer in Spain. Its information distinguishes regional competence for residents and described Ceuta and Melilla exceptions. Read the scope before copying a deadline or selecting an office. Foreign nationality and tax residence are different: an English-speaking resident is not automatically a non-resident for tax purposes.
Choose the form with three questions
Separate three decisions before choosing 620 or 621. What transaction is documented? Which administration is competent for the buyer's circumstances? Which form and channel does it describe for that case? An open calculator or a PDF found in search does not answer all three.
| Preparation question | Information to check | Decision supported |
|---|---|---|
| Transaction | Contract, invoice and sale circumstances | Check treatment without assuming it from the seller's name |
| Competent scope | Buyer's circumstances and official page's scope | Choose administration before form number |
| Form and channel | Current instructions for the identified case | Prepare form, identification and documents for that route |
Hypothetical decision exercise: a purchase's circumstances have been checked as covered by the Madrid case in the table. The person prepares 620 and reviews its channel; they do not switch to 621 simply to file online. For another purchase covered by the cited Andalucía page, prepare that administration's 621 and deadline. Do not carry the first form or calendar into the second case.
If you only know where the car will be handed over and have not checked the buyer's competent jurisdiction, the result is “pending confirmation”, rather than a form chosen by intuition. For another community or an undescribed case, this partial comparison does not supply the form. Use its portal or seek clarification before reusing a row.
Keep the instructions used, consultation date and facts supporting your choice with the case. Check whether you obtained a draft, payment receipt or effective filing. This distinction helps resume work without claiming one stage proves the others.
Check documents for the chosen form
Gather the contract or transaction document, parties' details and vehicle documents before starting. Regional pages describe the vehicle registration certificate, technical card and additional documents by case. If claiming exemption or acting as representative, check the administration's evidence requirements.
Check across documents:
- Number plate and vehicle details match contract and form.
- The buyer is correctly identified and their circumstances determine jurisdiction.
- The transaction date is documented.
- Valuation and technical inputs have an identified origin.
- Copies are complete and legible before upload.
- Draft, payment and effective filing are distinguished.
Organisation example without inventing a national rate
Hypothetical case: María buys a used car in an ordinary transaction for which Madrid is competent under the applicable tax-domicile case. She consults Madrid's instructions, prepares 620 and checks the working-day calendar. At the same time she organises the DGT transfer. A friend buying under an Andalucía case does not copy her form and deadline: they consult their own administration's 621.
We assign neither a percentage. A figure would require checked vehicle details, taxable base, rate and circumstances. The example identifies what information to seek; it is not a self-assessment.
Filing, payment and evidence are different stages
At completion, check which document proves filing and which proves payment where required. Keep both with the contract and case reference. For exemption or non-liability, check the required evidence instead of creating a nonexistent payment receipt.
A calculator can prepare data and estimate tax. It does not validate jurisdiction, signing or filing, or turn the result into the total ownership-change cost. If the portal returns an issue, keep the reference and correct the relevant detail; do not multiply submissions to make it disappear.
Common mistakes
- Using another community's form because its page appeared first.
- Universally equating 620 with in-person and 621 with online.
- Copying a tax deadline as the DGT deadline.
- Treating a tax-reference value as tax payable.
- Claiming a commercial transfer always includes every tax exception.
The next decision is concrete: confirm the administration and case, open current instructions and prepare the requested documents. Resolve uncertainty about where to file before choosing the form.
Sources and next steps
Official sources corroborated on 1 October 2026; linked official pages are published in Spanish:
- Consolidated ITP and AJD law.
- Form 620: non-resident cases.
- Andalucía: transfers of used means of transport.
- Madrid: vehicle sales.
- Vehicle ownership transfer.
Prepare an estimate with the ITP calculator. Check filing and evidence with the competent administration; the transfer service has a different scope.