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.

• 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 identification system 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 Self-assessment provisional details

Fill in the data related to the self-assessment.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.

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.

Once filled in, click “Validate/Simulate” and the application will show the tax liability calculation.

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

2 Include documentation

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.Payment of self-assessed tax return”.

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

3 Payment of self-assessments

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.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 AEAT payment gateway, by clicking on the "Deposit" button in the column "Charge to account through AEAT (if NRC)".

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.

If you select "Deposit" you will be connected to the payment gateway to make the 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 Filing the return

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

Click "Agree" and again "Sign and Send".

5 Filing result

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.