Form 651Skip information index
How to electronically submit Form 651.Non-residents
Form 651 for non-residents can be filed electronically using an electronic certificate, DNIe or Cl@ve PIN.
The term for filing form 651 is 30 working days from the day after the event takes place or the contract is signed.
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 Internet Explorer, from the "View" option in the menu bar (can be activated with the F10 key), "Text size", select "Medium";under "Zoom" select 100%.Zoom can also be selected from the nut icon.
- 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.
If you have any doubts regarding the procedure for filing Form 651, the "Guide to online filing of Form 651" is available by clicking on the link at the top of this page.This PDF includes information on applicable legislation, regulations and a summary of the steps you must take to fill in and print out the form.
To start the declaration, click on the "Register declaration" button.If a return has already been generated with a provisional number assigned, indicate this in the corresponding box and click "Continue" to access and retrieve the data.
1.Preliminary self-assessment details
The preliminary self-assessment details are made up of 3 sections:
- General data
- Assets and rights.Charges and debts.Cumulative donations.
All fields marked with an asterisk are compulsory.If they are not filled in, the programme will not allow you to progress to the next section.
It is not necessary to enter all the details and to carry out all the steps in a single session, but it is necessary for the taxpayer's tax ID to be provided at least.
In the first tab "General data" it should be specified 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 taxpayers" the details of each of the taxpayers who sign the self-assessment, indicating whether or not they are resident in Spanish territory, their personal details and the settlement details, shall be filled in.
In the tab "Assets and rights.Charges and debts.Cumulative donations" shall indicate the following details of the assets and rights:
- Code for asset or right.
- Percentage ownership.
- Code for donor title.
- Acquisition code.
- Description of asset or right.
- Value of the asset.
It is compulsory to fill in section A and sections B and C if applicable.
Before leaving the session, click on "Save changes" to save the data you have entered so far.
Once you have filled in all the obligatory fields, you will be able to access the next step, "Filling in the self-assessment".This option will be enabled as long as there are no errors in the previous data of the self-assessment.If there are errors of completion, these will be shown at the top of the screen in yellow.
2.Completion of self-assessments
The first time changes are saved, the programme generates a provisional number that must be kept in order to access and retrieve a self-assessment that has been left incomplete and continue with its completion.
Fill in the data relating to the section "Self-assessment".
When you consider that all the boxes are correctly filled in, you can attach the documentation that must accompany the form by clicking on the tab "List of documents to be attached".
To do this, mark each of the documents being attached to the tax return and add them by pressing "Attach File".To avoid incidents, it is recommended that the files to be attached are saved in the folder AEAT on the local disk, and that they have short and simple names, with no characters not allowed (symbols).
In the link "Help:Attachable file types" provides information on the permitted file extensions for files that can be attached.
Once the attachments are made, a file will appear.
Once you have attached all the documents, click on "Back".The records with the attached files will be displayed in the programme.
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 the individual self-assessments of taxpayers and also the complete form.Before proceeding to payment, the self-assessment must be consulted by clicking on the "Simulation of self-assessment" button.
If the simulation is successful, you can advance to this phase by clicking "Step 3.Payment of self-assessed tax return".
3.Payment of self-assessments
At this point, a message will be displayed warning that passing to this stage will block the data entered and make subsequent modifications impossible.
In the event that the result of the self-assessment is a payment to be made, you must select the type of payment from those shown (total payment, deferral, acknowledgement of debt and payment by transfer, etc.).Depending on the type of payment selected, it will be compulsory to include or not to include a Complete Reference Number (NRC), which can be obtained directly from the Bank or through the payment gateway of AEAT, by clicking on the "Deposit" button in the column "Debit account via AEAT (if NRCis not available)".
After selecting the type of income and including, if required, the NRC, click on "File return".
4.Filing the return.
The programme 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, tick "OK" and click again on the "Sign and Send" button.
5.Result of the filing
The result of a successful submission will be a screen with the proof of submission and the CSV, of the submitter and the taxable person (Holder).This CSV will be used to download the document in the section "Document matching via secure verification code (CSV)".