Form 650
Skip information indexHow to obtain the pre-submission of Form 650 for submission on paper. Non-residents
If you wish to submit form 650 on paper for Non-residents, you have a form on line In the E-Office to generate the pre-tax return, within the procedures of form 650.
Form 650 will be filed in cases where taxpayers must comply with their obligations for this Tax on the Tax Administration of the State and, therefore, the return has not been transferred to the Autonomous Communities, pursuant to the provisions of Act 22/2009 of 18 December. The period for filing the death of the deceased is six months, or from the date of death of the deceased or the date on which the death declaration becomes final.
When you log in, a screen will be displayed with three options:
- "Registration of pre-declaration": To generate a new pre-tax return.
- "Continue pre-declaration": If you need to modify or continue filling in a form 650 that has not been completed. The presenter's NIF, the presenter's email address and the personal password provided when saving the form for the first time will have to be indicated.
- "View": To view the details of a completed pre-return. The presenter's Tax ID and the pre-tax return number obtained must be entered. Once the requested data has been entered, you can download the PDF generated and completed.
View the "Notice" and click "Register Pre-tax return" to start the pre-tax return.
The programme consists of three sections:
1. Pre-settlement details
In this first step, we will find three tabs: "General data," List of taxpayers "and" List of assets that make up the inherited flow. "
Please note that the fields marked with an asterisk are mandatory.
You do not need to enter all the details and carry out all the steps in a single session, since the "Save changes" option allows you to recover the data entered up to that point later. When saving for the first time, you must enter a personal password that will be used, together with the Tax ID and the presenter's email address, to recover the tax return from the "Continue pre-tax return" option in the initial window. Before leaving the session, always remember to click "Save changes."
In the first tab "General details", you must specify whether it is a public or private document, fill in the identification details of the deceased, add residence details by displaying the tab "Address of the principal residence of the deceased" and enter the details of the presenter and the characteristics of the succession.
The presenter's details (NIF and email address) are required to continue filling in the tax return later; It is important to enter the email correctly, since it will be requested, together with the personal password chosen, to recover the saved tax return to continue filling it in.
In the following tab, "List of taxpayers", the details of each of the taxpayers of the tax, (heirs), which sign the self-assessment, indicating whether they are residents or not in Spanish territory, by deploying the personal data the tab "Address of habitual residence of the Liabilities" to add additional data, the title of succession (can mark one or more cells) and the settlement details (if it is complementary, the receipt number of the previous one must be entered). The program will only carry out the calculations if the state regulations apply. Click on the button "Add a taxpayer."
From this same tab you can also delete and register new taxpayers.
In the tab "List of assets that make up the inherited flow," data such as the value or percentage of ownership must be indicated according to the types of assets. Please note that some of them, such as the boxes "Flow reicto" and "[16.] Calculated value" are self-calculated and cannot be edited.
If the first step is not completed correctly, a window will open with the errors detected when trying to continue.
Click on "Save changes" to save the details entered so far. If this is the first time you click on this button, you will have to enter a personal password that will be requested later, together with the Tax ID and email address, if you have not completed the process and want to recover it later. Please note that it distinguishes between upper and lower case letters.
When there are no errors in step 1, you can access the following step: "Filling in self-assessments."
2. Completion of self-assessments
By clicking on the order number or on the taxpayer's name, you can access the details of the self-assessment to complete the completion.
In this same window, you will find the "Simulate" button, which can be used to obtain a PDF with the result of the self-assessment, which is not valid for filing. Both individual self-assessments of the taxpayers and the complete model can be viewed.
The PDF generated is saved by default in the Tax Agency folder, although an alternative route can be selected.
3. Visualization of the completed model
Once the tax return has been verified, click on "Step 3. Visualization of the completed model "to obtain the model in PDF already completed and submit it on paper.
As step 3 moves forward, the data entered will be blocked until now, preventing any subsequent modification. Click "Yes" on the notification.
A pre-declaration number will be obtained, which will be used to view the document at any time from the initial window of form 650 in the "Consult" section.
The "View the completed form to print" button allows you to obtain the PDF already validated. You can open the PDF document directly or save it on the route you prefer.
The corresponding copies are generated for the interested parties, the Administration and the document of deposit for the Partner Organisation, in addition to the detailed instructions to be followed for the effective submission of the tax return.
