Acquisitions transferred due to death. Form 650
Acquisition of property and rights by inheritance, bequest or any other succession, and receipt of amounts by beneficiaries of life insurance contracts, when the contracting party is a person other than the beneficiary.
Who is obliged to file it
The heirs, legatees or beneficiaries of a life insurance policy (individuals) when the deceased had their habitual residence in Ceuta and Melilla and none of the heirs are considered non-residents.