Acquisitions transferred due to death. Form 650

Documentation to be submitted

Mandatory documents:

• The original and a certified copy of the Deeds of Acceptance of the Inheritance.

• In the absence of this, the Estate and Heirs Inventory, in duplicate, showing the identifying details of the person making the bequest and the heirs, an address for correspondence, a detailed list of the assets and rights included in the inheritance with the value of each at the date of death, together with any charges, debts or costs, the deduction of which is being sought.

• A copy of the Death Certificate.

• A copy of the Certificate from the General Registry of Wills and Testaments.

• A copy of the Will or the Declaration of Heirs.

• Power of representation (mandatory in the case of non-resident taxpayers, art. 47 of Law 58/2003, General Tax Law and art. 18.4 of RD 1629/1991, Regulations of the Tax on Inheritances and Donations). To do this, they can use the representation model in the procedures initiated at the request of the taxpayers , which must be provided together with the Self-Assessment ( Not a photocopy ). The representation must expressly state that it authorises the taxpayer to act before the Tax Administration in relation to all their obligations for Inheritance and Donations Tax.

• Copy of the Tax Identification Number (NIF) of the heirs and of the tax representative, if applicable.

Other documents to be submitted, where applicable:

• A copy of the IBI (Property Tax) bill and of the deeds of acquisition of the property, or in the absence of this the Property Register Certificate.

• Copy of the insurance contracts, or certificate from the insurance company.

• Bank certificate stating the balances of the accounts and / deposited securities, on the date of death.

• Documentary evidence of the costs, debts, taxes and charges that might be deductible, together with the age of the heirs.

• Copy of the vehicle documents object of the inheritance (technical certificate, vehicle registration certificate).

• Documentary evidence of the taxpayer's disability with a certificate issued by the competent body.

• Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares owned by the deceased and the theoretical value of each share. The theoretical value assigned to each share must be justified.

• Copy of the Certificate of the General Register of Insurance Contracts for Death Cover