Form 650
Skip information indexHow to electronically submit Form 650. Non-residents
The presentation of form 650 will be carried out in those cases in which taxpayers must comply with their obligations for this Tax to the State Tax Administration and, therefore, the performance has not been transferred to the Autonomous Communities, by virtue of the provisions in Law 22/2009, of December 18. The filing period is six months from the day of death of the deceased or from the day on which the death declaration becomes final.
To correctly view all parts of the form, before accessing it, it is recommended to check the zoom and font size set in the browser (once the declaration has been submitted, you can return to the previous zoom and font size).
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In Microsoft Edge , from the three horizontal dots icon, located in the upper right corner and in "Zoom" select 100% with the "+" and "-" signs, then press " Settings", "Appearance", "Fonts" and under "Font size" select "Medium (recommended)."
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In Google Chrome , from "Settings" (by clicking on the three vertical dots at the top right of the browser), "Appearance", in "Font size" select "Medium (recommended )"; in "Page zoom" select 100%. Also from "Zoom in/out" you can select the zoom to 100%.
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In Mozilla Firefox , from the three stripes icon, in "Size" select 100% with the "+" and "-" signs; in "Options", "General", "Language and appearance" and in "Typefaces and colors" select a size smaller than the current one, in case the form does not display correctly.
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In Safari , from "View", "Enlarge" or "Reduce".
The presentation may be made by the taxable person himself when he is the only one obliged, by a person authorized by the rest of the taxable persons or by a social collaborator who acts on behalf of all the taxable persons.
Identify yourself with a digital signature (certificate or electronic DNI ) or through the Cl@ve identification system.
Upon accessing, a screen will be displayed with two options:
- High declaration : to generate a new statement.
- Continue : to continue with a declaration previously registered. It will be necessary to indicate the provisional number generated when saving the declaration.
At the top, there is a link to the guide to completing the model. It is recommended to read the notice and take into account that all declarations submitted electronically or telematically will obtain certification accrediting presentation and payment. To start the declaration, press the "Registration of Declaration" button.
The program is made up of five sections:
- Data prior to self-assessments
- Completion of self-assessments
- Payment of self-assessments
- Presentation of the Declaration
- Presentation result
1. Data prior to self-assessments
This first step consists of four tabs: "General data", "List of taxpayers", "List of assets that make up the estate" and "List of attached documents".
Please note that fields marked with an asterisk are mandatory.
It is not necessary to enter all the data or carry out all the steps in a single session, since the "Save changes" option allows you to save the data completed up to that point and retrieve it later. A provisional number of the declaration will be generated that will be used to recover it from the "Continue" option in the initial window. Before leaving the session, it is recommended to always press "Save changes".
In the first tab "General data" , you must specify whether it is a public or private document, complete the identification data of the deceased and display the tab "Habitual residence address of the deceased" to add additional data, and indicate the presenter's data and the characteristics of the succession.
In the following tab "List of taxable persons" , the data of each of the taxable persons (heirs) who subscribe to the self-assessment will be completed, indicating whether they are or non-residents in Spanish territory, the personal data by displaying the "Liability's habitual residence address" tab to add additional data, the succession title (you can mark one or more cells) and the settlement data (if it is complementary, the number must be entered of proof of the previous one). The program will only carry out the calculations if state regulations apply. Press the "Add a taxable person" button.
From this same tab you can also delete and register new taxpayers.
In the tab "List of assets that make up the estate" , data such as the value or percentage of ownership must be indicated depending on the types of assets. Keep in mind that some of them, such as the "Relict flow" and "[16.] Calculated value" boxes, are autocalculated and cannot be edited.
In the last tab "List of attached documents" , the files of all the required documents will be attached. The program determines the mandatory documentation in each case. It is recommended that these files be saved in the AEAT folder on the local disk. 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 "Help" link: Types of attachable files" provides information on the permitted extensions of the 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 "Attach file".
Once all the documents have been attached, press "Return". The records with the attached files will be displayed in the program.
When there are no errors in step 1, you can access the next step: "Completion of self-assessments". Remember to save the data before continuing.
2. Completion of self-assessments
By clicking on the order number or the name of the taxpayer you can access the details of the self-assessment to complete the completion.
By clicking "Simulate" you will obtain a PDF , with the result of the self-assessment, which is not valid for presentation. Both the individual self-assessments of the taxpayers and the complete model can be viewed. Before proceeding with the payment, you must consult the self-assessment by pressing the "Self-assessment simulation" and "Full model simulation" buttons.
The generated PDF is saved by default in the AEAT folder, although an alternative path can be selected.
Once all the data has been entered and reviewed, if it is correct, press "Step 3. Payment of Self-Assessments".
3. Payment of self-assessments
When you advance to step 3, the data entered up to this point will be blocked, preventing any subsequent modifications. Click "Yes" on the prompt.
In this step, the relationship of taxpayers with the result of their self-assessment is shown. If the result is to be deposited, you must select the type of deposit from those shown in the drop-down menu. Depending on the selection, it will be mandatory to include or not a Full Reference Number ( NRC ).
You can obtain the NRC directly from the Banking Entity or through the payment gateway by pressing the "Enter" button in the "Debit to account through the AEAT" column. (if NRC is not available)".
The "Enter" button links to the AEAT payment gateway to obtain the NRC. This NRC must be generated for the accrual year (death) and not for the current year.
Once the NRC has been included, the declaration can be submitted. If payment methods other than "Deliver" are selected, for example, "Deferral", "Debt acknowledgment" or "Debt acknowledgment and payment by transfer", the amount must be removed from the "Amount for which" box. is settled (€)" and then click on "Submit 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: causer, presenter, characteristics of the succession, etc. Finally, you must press the "Sign and Send" button at the bottom.
In the next window, the encoded information to be sent will be shown at the bottom. Check the "Agree" box and press "Sign and Send" again.
5. Presentation result
The result of a correct presentation will be a screen with several slips. In the "Notices" window, a CSV is provided to verify it in the "Document matching using secure verification code ( CSV )" section.
In the links "Presenter" and "Passive Subject with NIF XXXXXXXXX", the supporting documents will be obtained in PDF with the registration data, the presenter and the holders of the declaration.
In the "View complete model 650 to print" access, model 650 is generated in PDF completed with the corresponding copies for interested parties and the Administration.
In the " CSV " column of the table below, generate model 650 for each taxpayer and presenter, but without the cover page that is generated in the receipt.
Obtaining the certificate
From December 3, 2018, the certification referred to in article 87 bis of the Inheritance and Donation Tax Regulation, approved by Royal Decree 1629/1991, of November 8, can be printed and downloaded at the electronic headquarters of the Tax Agency. As soon as said certificate is available, it will be communicated by email, providing the Secure Verification Code ( CSV ) of each taxable person. To download the certification with this CSV you must access the Electronic Document Comparison of the electronic headquarters.
If any deficiencies are noted in the documentation attached to the self-assessment, it will be communicated by email, informing how to correct these deficiencies. This notice will also be available in the Electronic Office, in the personalized portal "My notifications".