Form 650
Skip information indexHow to electronically submit Form 650.Non-residents
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.
To correctly view all parts of the form, before accessing, we recommend checking the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).
In Microsoft Edge, go to the three horizontal dots icon in the top right corner and under "Zoom" select 100% with the "+" and "-" signs, then click on "Settings", "Appearance", "Fonts" and under "Font size" select "Medium (recommended)".
At Google Chrome, from "Settings" (click on the three vertical dots at the top right of the browser), "Appearance", under "Font size" select "Medium (recommended)";under "Page Zoom" select 100%.Also from "Zoom in/out" you can select 100% zoom.
At Mozilla Firefox, from the three-dashed icon, under "Size" select 100% with the "+" and "-" signs;under "Options", "General", "Language and appearance" and under "Fonts and colours" select a smaller size than the current one, in case the form is not displayed correctly.
At Safari, from "View", "Zoom in" or "Zoom out".
Filing can be done by the taxpayer themselves when they are the only one required to perform self-assessments, by a person authorised by the rest of the taxpayers or by a social collaborator in representation of all the taxpayers.
Identify yourself with a digital signature (certificate or DNI electronic) or by using the Cl@ve PIN identification system.
When you log in, you will be presented with a screen with two options:
- Register tax return:to generate a new declaration.
- Continue:to continue with a previously discharged declaration.It will be necessary to indicate the provisional number generated when the declaration is saved.
At the top, you will find a link to the guide to filling in the form.It is recommended that you read the notice and bear in mind that all returns filed electronically or telematically will be certified as having been filed and paid.To start the declaration, click on the "Register Declaration" button.
The program is made up of five sections:
- Preliminary self-assessment details
- Completion of self-assessments
- Payment of self-assessments
- Filing the tax return
- Result of the filing
1.Preliminary self-assessment details
This first step consists of four tabs:"General details", "List of taxable persons", "List of assets making up the estate" and "List of documents attached".
Please note that fields marked with an asterisk are mandatory.
It is not necessary to enter all the data or to carry out all the steps in a single session, as the "Save changes" option allows you to save the data filled in up to that point and retrieve them later.A provisional declaration number will be generated, which will be used to retrieve the declaration from the "Continue" option in the initial window.Before leaving the session, it is always recommended to click on "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, and expand the tab "Address of the deceased's habitual residence" to add additional details, and indicate the details of the presenter and the characteristics of the succession.
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 "Address of habitual residence of the taxpayer" tab 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.It should be noted that some of them, such as the boxes "Relict flow" and "[16.]Calculated value" are calculated automatically and cannot be edited.
In the last tab "List of documents to be attached", the files of all the required documents will be attached.The program determines the compulsory documentation in each case.These files should be saved in the AEAT folder on your local hard drive.The file name must not include punctuation marks and the size must not exceed 100 Mb.Each of the files must be attached individually.
In the link "Help:Attachable file types" provides information on the permitted file extensions for files that can be attached.
Mark the documents in the list and click on the "Attach file" button;In the next window, mark the document to be provided and click on "Attach file".
Once you have attached all the documents, click on "Back".The records with the attached files will be displayed in the programme.
When there are no errors in step 1, the next step can be accessed:"Completion of self-assessment".Remember to save your data before continuing.
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.
When you click on "Simulate" you will 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.Before proceeding to payment, the self-assessment must be consulted by clicking on the button "Simulación autoliquidación" and "Simulación Modelo completo".
The generated PDF is saved by default in the folder AEAT, although an alternative path can be selected.
Once you have entered and checked all the data, if they are correct, click on "Step 3.Payment of self-assessments".
3.Payment of self-assessments
By proceeding to step 3, the data entered up to this point will be locked, preventing any further modification.Click "Yes" at the prompt.
In this step, the list of taxpayers is displayed with the result of their self-assessment.If the result is to be entered, the type of entry must be selected from those shown in the drop-down menu.Depending on the selection, it may or may not be compulsory to include a Complete Reference Number (NRC).
You can obtain the NRC directly from the bank or through the payment gateway by clicking on the "Deposit" button in the column "Charge to account through AEAT (if you do not have NRC)".
The "Enter" button links to the payment gateway of the AEAT to obtain the NRC. This NRC must be generated for the accrual year (death) and not for the current year.
Once the NRC is included, the declaration can be submitted.If you select payment methods other than "Deposit", e.g. "Deferral", "Acknowledgement of debt" or "Acknowledgement of debt and payment by transfer", you must delete the amount in the "Amount to be settled (€)" box and then click on "File declaration".
4.Filing the return.
A screen will be displayed with a summary of all the data contained in the declaration and access to the file data:Finally, click on the "Sign and Send" button at the bottom.
In the next window, the information to be sent will be displayed in coded form at the bottom.Tick the "Agree" box and click "Sign and Send" again.
5.Result of the filing
A successful submission will result in a screen with several confirmation receipts.In the "Notices" window, a CSV is provided for checking in the section "Document matching via secure verification code (CSV)".
In the links "Submitter" and "Taxpayer with NIF XXXXXXXXXXX", you will obtain the supporting documents in PDF with the details of the register, the submitter and the declaration holders.
In the access "View the complete form 650 to print", the form 650 is generated in PDF completed with the corresponding copies for the interested parties and the Administration.
In the column "CSV" of the table at the bottom, the Form 650 for each taxpayer and filer is generated, but without the cover sheet that is generated in the confirmation.
Obtaining the certificate
From 3 December 2018, the certificate referred to in Article 87 bis of the Inheritance and Gift Tax Regulations, approved by Royal Decree 1629/1991, of 8 November, may be printed and downloaded from the Tax Agency's electronic headquarters.When this certificate is made available, users will be notified by an email providing each taxpayer with a Secure Verification Code (CSV).To download the certification with this CSV you must access the electronic document comparison of the electronic headquarters.
If any deficiency is found in the documentation attached to the self-assessment, this will be communicated by e-mail, informing of the way to rectify these deficiencies.This notification will also be available in the E-Office, in your My Notifications section.