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How to obtain the pre-submission of Form 650 for submission on paper.Non-residents
If you wish to file Form 650 for Non-residents on paper, there is an online form on the E-Office to generate a draft return.
Form 650 should be filed in cases in which taxpayers have to pay their liabilities for this Tax to the Tax Administration of the State, and therefore the taxation has not been transferred to the Autonomous Regions, in virtue of Act 22/2009 of 18 December.The submission deadline is six months counting from the day on which the person triggering the taxation died or from the day when the declaration of death was confirmed.
When you log in, you will be presented with a screen with three options:
- "Registration of draft tax return":To generate a new draft tax return.
- "Continue draft tax return":if you need to modify or continue with the completion of an uncompleted Form 650.You will have to indicate the tax ID number of the person submitting the tax return, their email address and the personal password provided when saving the form for the first time.
- "Consult":To view the details of a completed draft tax return.You will be required to state the ID of the taxpayer and the pre-tax-return number obtained.After entering the details, you can download the PDF generated and completed.
Refer to the "Notice" and click on "Registration of a draft tax return" to begin the draft tax return.
The program is made up of three sections:
1.Preliminary self-assessment details
In this first step you will find three tabs:"General details", "List of taxpayers", "List of assets included in the estate".
Please note that fields marked with an asterisk are mandatory.
It is not necessary to enter all the details and to carry out all the steps in a single session, as there is an option to "Save changes" in order to later recover the data filled in to date;When saving for the first time, a personal password must be entered which will be used, together with the NIF and the taxpayer's email address, to retrieve the return from the "Continue pre-declaration" option in the initial window.Before abandoning the session, remember to always click on "Save changes".
In the first tab "General details" it is necessary to specify whether it is a public or private document, fill in the identification details of the deceased, add residence details in the tab "Address of the habitual residence of the deceased" and indicate the details of the presenter and the characteristics of the succession.
The details of the person submitting the tax return (NIF (Personal Tax ID) and email address) are required in order to continue filling in the tax return later;it is important to indicate the e-mail address correctly, as it will be requested, together with the personal password chosen, to retrieve the saved declaration in order to continue filling it in.
In the following tab, "List of taxpayers", the details of each of the taxpayers (heirs) who sign the self-assessment must be filled in, indicating whether or not they are resident in Spanish territory, the personal details and the tab "Address of habitual residence of the taxpayer" to add additional details, the inheritance title (you can mark one or more cells) and the details of the settlement (if it is complementary, the number of the receipt of the previous settlement must be entered).The program will only perform the calculations if the state regulations apply.Click on the "Add a taxable person" button.
From this same tab you can also delete and register new taxpayers.
In the tab "Relación de bienes que integran el caudal hereditario", data such as the value or percentage of ownership depending on the types of assets should be indicated.Please note that some of them, such as the boxes "Relict flow" and "[16.]Calculated value" are calculated automatically and cannot be edited.
If the completion of the first step is not correct, a window will open with the errors detected when trying to continue.
Click "Save changes" to save the data 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 NIF and e-mail address, in case you have not finished filling it in and wish to recover it later.Please note that it is case sensitive.
Cuando no existan errores en el paso 1, se podrá acceder al siguiente paso:"Completion of self-assessment".
2.Completion of self-assessments
By clicking on the order number or on the name of the taxpayer, you can access the details of the self-assessment to complete the completion.
In this same window, you will find the "Simulate" button, with which you can obtain a PDF with the result of the self-assessment, which is not valid for filing.It will be possible to view both the individual self-assessments of taxpayers and the complete form.
The generated PDF is saved by default in the folder AEAT, although an alternative path can be selected.
3.View the completed form
Once the declaration has been checked, click on "Step 3.View the completed form" to obtain the completed form in PDF and to submit it in paper format.
When moving on to step 3, the details provided up to that point will be blocked, preventing any subsequent changes.Click "Yes" at the prompt.
You will obtain a draft tax return number, which you can use to view the document at any time from the start screen of Form 650 in section "Consult".
The button "View the completed form for printing" allows you to obtain the PDF already validated.You can open the PDF document directly or save it in the location of your choice.
The corresponding copies for the interested parties, the Administration and the payment document for the Collaborating Bank are generated, as well as the detailed instructions which you must follow to successfully submit the tax return.