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Cómo rellenar el modelo 620

modelo 620

El modelo 620, al igual que el modelo 621, se utiliza para la autoliquidación y pago del impuesto que se origina por la transmisión de particulares de vehículos nacionales y de importación, así como motocicletas y embarcaciones usados, es decir, por la compra de vehículos usados. Te mostramos cómo rellenarlo correctamente y toda la información que necesitas.

1. ¿Para qué sirve el modelo 620?

El modelo 620 se utiliza en aquellas autoliquidaciones que se realicen a consecuencia de la transmisión de vehículos, barcos o aeronaves usados entre particulares.

A diferencia del modelo 621, el 620 no puede presentarse vía telemática, debiendo ser su presentación realizada de forma presencial.

2. ¿Quién está obligado a presentar este modelo?

La obligación de presentar el modelo 620 le corresponde al sujeto pasivo, es decir, la persona que compra el vehículo usado o embarcación.

3. Fechas para presentar el modelo 620

El plazo de presentación del modelo 620 será de un mes, contado a partir de la fecha de devengo del impuesto, es decir, desde la fecha del contrato de compraventa del vehículo usado o cualquier otro documento en el que se haga constar la operación.

Si el final del plazo coincide con sábado, domingo o festivo, se prorrogará al primer día hábil siguiente.

4. Información necesaria para presentar el modelo 620

Modelo 620 ¿dónde se paga?

El ingreso debe realizar en la entidades colaboradoras, es decir en bancos y cajas.

¿Dónde lo entrego?

Una vez realizado el ingreso del importe en las entidades colaboradoras, bancos y otras entidades de crédito, detallado al final del modelo 620, el modelo se presentará en las delegaciones de la Agencia Tributaria (AEAT) en el supuesto de que la gestión del impuesto no la tenga la Comunidad Autónoma respectiva.

Por regla general, la presentación se realiza en las delegaciones u órganos periféricos de la Consejería de Economía y Hacienda de la comunidad autónoma.

5. Presentación del modelo 620

El modelo 620 tiene que ser presentado de forma presencial en las dependencias administrativas antes referidas.

No es lo usual que se permita su presentación de forma telemática, aunque dependerá de cada Comunidad Autónoma.

Para declarar la transmisión de vehículos usados por vía telemática, es más corriente utilizar el modelo 621

Junto al modelo 620, es necesario adjuntar los siguientes documentos:

  • Justificante de pago, o la validación mecánica de la parte baja del modelo
  • DNI o NIF del declarante (comprador) y del vendedor
  • La tarjeta técnica del vehículo. En el caso de tratarse de la transmisión de una embarcación, el documento donde consten todas las características técnicas.
  • El permiso de circulación.

6. Cómo rellenar el modelo 620

Sujeto pasivo

Cómo rellenar el modelo 620 PASO 1

El sujeto pasivo en las transmisiones de bienes es quien los adquiere. Rellenaremos los distintos espacios con los datos que se nos pide. En algunos modelos es obligatorio pegar una etiqueta autoadhesiva con los datos del declarante.

  • NIF o DNI
  • Apellidos y nombre
  • Domicilio completo
  • La fecha en que se ha producido la transmisión del vehículo usado. Lo indicaremos con 2 dígitos para el día, 2 para el mes y los 4 para el año en la casilla «Devengo».

Marcaremos con una «X» en el apartado » Medio de transporte» que tipo de vehículo se ha transmitido:

  • Vehículo terrestre
  • Embarcación
  • Aeronave

Transmitente

modelo 620

Rellenaremos los datos del vendedor.

Si son varios los transmitentes, bastará con los datos de uno de ellos.

Datos vehículo

Rellenar modelo 620

Ahora debemos indicar los datos del vehículo, que figuran en el permiso de circulación y en el certificado de características técnicas, o ficha técnica:

  • La potencia fiscal se indica con dos decimales.
  • Señalaremos también la cilindrada en el caso de las motocicletas.
  • Si es un motor de gasolina o diésel.
  • la fecha de matriculación y la de fabricación del vehículo.
  • La denominación del vehículo se realiza por alguna de las denominaciones habituales del mercado: turismo, todo terreno, scooter, moto, motocicleta, etc.
  • En el caso de embarcaciones, suele exigirse los metros cuadrados de vela.

En aquellos modelos en los que se nos solicita el porcentaje de transmisión, rellenaremos lo que proceda, aunque lo normal es que esta casilla se deje en blanco, porque se transmite el 100% del medio de transporte, es decir, la operación de compra es sobre el total del vehículo, embarcación o aeronave, no de una parte.

Autoliquidación

 

Rellenar modelo 620

Si no procede el cómputo del importe para efectuar la liquidación, es decir, si el vehículo o la operación de compra están Exentos o No sujetos a la declaración del impuesto, se marcará la casilla correspondiente, explicando el fundamento del beneficio fiscal, el motivo por el que no hay que liquidar el impuesto.

Si la autoliquidación es complementaria de otra que ya se ha presentado, se marcará la casilla correspondiente, e indicaremos:

  • El número de la declaración que vamos a complementar (a causa de que faltaran datos, de exigencias de Hacienda, etc.)
  • La fecha de la declaración que complementamos
  • El importe ingresado.
  • El número de justificante que vamos a indicar tiene 13 dígitos que figuran pre impresos en la numeración del código de barras de la declaración anterior.

Base Imponible. Indicaremos el precio medio de venta del vehículo con un porcentaje de deducción según los años de uso de dicho vehículo. El precio medio y este porcentaje lo encontraremos en una Orden Ministerial, que se publica cada año por el Ministerio de Hacienda. Podemos indicar también el valor que figura en nuestro contrato de compra del vehículo, teniendo en cuenta que la administración tributaria puede girarnos una liquidación complementaria, consecuencia de la comprobación de los valores.

Señalaremos el tipo impositivo, es decir, el porcentaje a aplicar sobre la base imponible para hallar la cuota a liquidar (lo que pagaremos a Hacienda en concepto del impuesto). Este tipo puede variar, pero actualmente está sobre el 6%.

La cuota es el resultado de aplicar el tipo (porcentaje) a la cuantía de la operación (la base imponible).

En el caso de existir recargos e intereses de demora, como es el caso de modelos presentados fuera de plazo, haremos constar la cantidad.

Finalmente, indicaremos la cantidad a ingresar.

Presentador

Cómo rellenar el modelo 620 PASO 5

Si la persona que va a presentar el modelo 620 es distinta del sujeto pasivo, es decir, no es el comprador, por tratarse de una asesoría, familiares, etc., es preciso rellenar este espacio, indicando nombre, apellidos, domicilio y firma de la persona que entrega el modelo.

Ingreso

Cómo rellenar el modelo 620 PASO 6

Este apartado se reserva para los datos y validaciones llevadas a cabo por la entidades financieras, ya sea la justificación de pago de la deuda tributaria en la oficina administrativa que corresponda, o en los banco, entidades colaboradoras o entidades de crédito.

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É frequente escrever-se na Internet que o fornecedor do jogo ou o próprio jogador podem influenciar o resultado (por exemplo, através de um programa de previsão ou de sinais do robô num grupo telegram), mas tal não é verdade. O algoritmo do Lucky Jet 1 win está protegido por um sistema “Provably Fair” para estes casos. Este funciona através da utilização de hashing de dados para codificar os resultados de uma ronda, o que impede que influencie o resultado da ronda. Para verificar, vai a “Configurações de provably fair” nas definições do jogo ou a “Verificação da integridade” no teu histórico de apostas. Agora que você já sabe os passos básicos começar a jogar Lucky Jet pelo celular, está na hora de colocar seus conhecimentos em prática e se divertir. Lembre-se que cada passo fica importante para garantir uma experiência completa e segura.

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