Who must file this tax at the Ceuta and Melilla Tax Agency?

Below you will find information on the parties required, forms of submission, documentation and deadlines for each self-assessment form.

In cases where a natural person receives the inheritance of a deceased resident in Ceuta or Melilla, they must self-assess the tax at the AEAT in these cities, except for those heirs who are non-residents who must self-assess within the Non-Residents section, with the management corresponding to the National Tax Management Office. 

In any case, if the deceased had his residence abroad, he must self-assess within the Non-Residents section.

You must also file a self-assessment with the AEAT when you receive a donation of real estate located in Ceuta or Melilla, or when the person receiving the donation resides in these cities for the rest of the assets that are not real estate.

You must submit a different Self-Assessment Form (650, 651 or 655) depending on whether it is a succession , a donation or the extinction of a usufruct .

Note: The National Tax Office is responsible for managing this tax on deceased or non-resident heirs or donations of property located abroad.