Form 651
Skip information indexHow to file electronically form 651. Non-residents
Form 651 for non-residents can be submitted electronically using an electronic certificate, DNIe or Cl@ve .
The deadline for submitting form 651 is 30 business days from the day following the day in which the act or contract is created.
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).
- In Microsoft Edge , access 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 to self-assess, 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.
In case of doubts regarding the procedure for submitting form 651, the "Telematic submission guide for completing Form 651" is available by clicking on the link at the top. This guide in PDF format contains information on applicable regulations, regulations and a summary of the steps that must be followed to complete and print the model.
To start the declaration, press the "Registration of declaration" button. If a declaration with a provisional number assigned has already been generated, indicate it in the corresponding box and press "Continue" to access and recover the data.
1. Data prior to self-assessments
The data prior to self-assessment is made up of 3 sections:
- General data
- Taxpayer
- Goods and rights. Burdens and debts. Cumulative donations.
Fields marked with an asterisk are mandatory. If they are not completed, the program will not allow you to advance to the next section.
It is not necessary to enter all the data and carry out all the steps in a single session, but it is necessary that, at least, the NIF of the taxable person be entered.
In the first tab "General data" you must specify whether it is a public or private document, the donor's identification data, the presenter's data and data, if applicable, of the notices indicated.
In the following tab "List of taxable persons" the data of each of the taxable persons who subscribe to the self-assessment will be completed, indicating whether or not they are resident in Spanish territory. , personal data and settlement data.
In the tab "Assets and rights. Burdens and debts. Cumulative donations" the following details of the assets and rights will be indicated:
- Key to good or right.
- Ownership percentage.
- Donor title key.
- Acquisition key.
- Description of the good or right.
- Value of the good.
It is essential to complete section A, and sections B and C if applicable.
Before leaving the session, you must click "Save changes" to save the data that has been included so far.
Once all the required fields have been completed, you can access the next step, "Completing the self-assessment". This option will be enabled as long as there are no completion errors in the previous self-assessment data. If there are completion errors, they will be displayed at the top of the screen in yellow.
2. Completion of self-assessments
The first time changes are saved, the program will generate a provisional Number that must be kept to be able to access and recover a self-assessment that has been left incomplete and thus be able to continue completing it.
Complete the information related to section "Self-assessment" .
When you consider that all the boxes are correctly completed, you can attach the documentation that must accompany the model by clicking the " List of attached documents" tab.
To do this, it is necessary to individually mark each of the documents that are attached to the declaration and add it by pressing "Attach file". To avoid incidents, it is recommended that the files to be attached be saved in the AEAT folder on the local disk, and that they have short and simple names, without illegal characters (symbols ).
In the "Help" link: Types of attachable files" provides information on the permitted extensions of the files that can be attached.
When a file has been attached, it will appear indicated.
Once all the documents have been attached, press "Return". The records with the attached files will be displayed in the program.
By clicking "Simulate" you will obtain a PDF , with the result of the self-assessment, which is not valid for presentation. The individual self-assessments of the taxpayers and also the complete model can be viewed. Before proceeding with the payment, you must consult the self-assessment by pressing the "Self-assessment simulation" button.
If the simulation is correct, you can advance to this phase by pressing "Step 3. Payment of the Self-Assessment".
3. Payment of self-assessments
At that moment, a message will be displayed warning that moving to this phase will mean blocking the data entered and making subsequent modifications impossible.
In the event that the result of the self-assessment is a fee to be paid, the type of income must be selected from those shown (Total income, deferral, debt recognition and payment by transfer, etc.). Depending on the type of deposit selected, it will be mandatory to include or not include a Complete Reference Number ( NRC ), which can be obtained directly from the Banking Entity or through the payment gateway AEAT ##2##, pressing the "Enter" button in the "Debit to account through the AEAT column (if is not available NRC )".
After selecting the type of income and including, if required, the NRC , click "Submit the return."
4. Filing the return.
The program will display a screen with a summary of all the data contained in the declaration and the "Sign and Send" button.
In the next window, check "Agree" and press the "Sign and Send" button again.
5. Presentation result
The result of a correct presentation will be a screen with the proof of presentation and the CSV, of the presenter and the taxpayer (Owner). This CSV will be used to download the document in the "Document comparison using secure verification code ( CSV )" section.