Property consolidation following lapse of usufruct.Form 655
Consolidation of ownership in the person of the bare owner as a result of the extinction of a usufruct constituted through a lucrative transfer (succession or donation)
Ways to file Self-assessment
Presentación en Impreso
This will be done by downloading form 655, which will be filled in following the corresponding instructions.
Este modelo de autoliquidación, con el ingreso ya efectuado si resulta cuota a ingresar, en las Delegaciones de Ceuta y Melilla. Para ello, es preciso solicitar cita previa desde la web de la Agencia Tributaria, o llamando a los teléfonos 901 200 351 / 91 290 13 40.
Presentación a través del formulario obtenido con el programa de ayuda (Predeclaración)
The form available on the AEAT’s e-Office must be completed.Once completed, the form must be printed out together with a cover page containing the reference number of the submission, as well as the instructions for submission.
In the event that the self-assessment is to be paid, once the amount of the self-assessment(s) has been paid, it shall be filed at the offices of the The Spanish Tax Agency, together with the document or declaration containing or stating the taxable event, as well as the documentation referred to in article 66 of the Inheritance and Donations Tax Regulations.
In all other cases, the form and documentation shall be submitted directly at the offices of The Spanish Tax Agency.
Una vez realizada la presentación de la autoliquidación acompañada de la documentación pertinente, con el fin de dar cumplimiento a lo dispuesto en el artículo 87 del Reglamento del Impuesto sobre Sucesiones y Donaciones, deberá presentar la documentación original relacionada en el mismo en las respectivas Delegaciones de la Agencia Tributaria de Ceuta o Melilla, para su correspondiente diligenciado.To do this, you must request an appointment via the Tax Agency website, or by calling 901 200 351 / 91 290 13 40.
Electronic filing via the Internet
This is done by completing and sending the form available at the E-Office, from which you will obtain a self-assessment for each taxpayer, and also sending the document or return containing or stating the taxable event giving rise to the tax and the documentation referred to in Article 66 of the Inheritance and Donations Tax Regulations.
En este caso, obtendrá la certificación a que se refiere el artículo 87 bis del Reglamento del Impuesto sobre Sucesiones y Donaciones por vía telemática, sin necesidad de desplazarse a las Delegaciones de Ceuta y Melilla.