Form 655

Electronic filing of form 655 for Non-residents

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, go to "View" on the menu bar (it can be activated with the F10 key), "Text Size" and select "Medium";under "Zoom" select 100%.You can also select the zoom 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)".

• In Google Chrome, from "Settings" (by clicking on the three vertical dots at the top right of the browser), "Appearance", under "Font size" select "Medium (recommended)";under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

• In 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 does not display correctly.

• En Safari, desde "Visualización", "Ampliar" o "Reducir".

La presentación podrá ser efectuada por el propio sujeto pasivo cuando sea el único obligado a autoliquidar, por una persona apoderada por el resto de sujetos pasivos o bien por un colaborador social que actúe en representación de todos los sujetos pasivos.

Identifícate con firma digital (certificado o DNI electrónico) o bien mediante el sistema de identificación Cl@ve PIN.

In case of doubts regarding the procedure for filing Form 655, the link to the "Guide for the electronic filing of Form 655" is available at the top of the 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.

Click "Register tax return" to get started.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 Datos previos a las autoliquidaciones

Fill in the data related to the self-assessment. Los campos marcados con asterisco son de cumplimentación obligatoria.If they are not filled in, the programme will not allow you to progress to the next section.

Consult "Guide step 1" at the top to fill out the form.

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.

Once all the necessary personal details are entered and the information regarding the expiring usufruct, the data needed to calculate the tax liability are filled in.

Una vez cumplimentado, pulsa "Validar/Simular" y la aplicación mostrará el cálculo de la cuota.

When you have entered all the data and checked that the calculations are correct, you can proceed by clicking on "Step 2. Incluir documentación".If you wish to change a concept, click on "Modify file".

2 Incluir documentación

By advancing to "Step 2.Include documentation", the program will generate a Provisional number that you must note as it will allow you to access an incomplete self-assessment and continue filling it in.A guide to step 2 is also available.

In this step, select each of the documents you are going to attach and click on "Attach file" to select the file you need to attach to the filing.To avoid issues, it is recommendable that any files to be attached are saved on the local disc, in the AEAT folder with short, simple names, containing no prohibited characters (symbols).

Once you have attached all the documentation supporting the form, you can proceed to the payment stage, clicking on "Step 3. Pago de la autoliquidación".

A message will pop up warning you that moving on to this stage will block the data entered and prevent any subsequent modifications.

3 Pago de las autoliquidaciones

If everything is correct, you will see the payment summary and the option to pay on the spot.You may have previously obtained an NRC and included it in the corresponding field.

Until payment is made, you will still be able to go back to the previous step to correct or expand on the data entered.

Select the type of deposit, if applicable, and continue with the filing.

By clicking on "Deposit" you will connect to the payment gateway to make payment.

This form also includes the option of payment by transfer from a bank account of a NON-COLLABORATING bank, by choosing "Type of deposit", "Acknowledgement of debt and payment by transfer" in the drop-down menu.

4 Presentación de la declaración

Once payment has been made, click on "Sign and Send" to file the tax return.

Pulsa "Conforme" y de nuevo "Firmar y Enviar".

5 Resultado de la presentación

The programme provides you with confirmation of the tax return registration.

By clicking on "View receipt for printing", the screen will display a PDF of the filing receipt with the relevant instructions and notices for complete execution.If you click on "View form 655 to print" you will obtain the complete declaration document.