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

Below, you will find information about obliged parties, forms of filing, documentation and deadlines for each self-assessment form

In cases where an individual receives the inheritance of a deceased person resident in Ceuta or Melilla, he/she must self-assess the tax at the AEAT in these cities, except for those heirs who are non-residents, who must self-assess under the Non-Residents section, which is managed by the National Tax Administration Office (Oficina Nacional de Gestión Tributaria).

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

A self-assessment tax return must also be filed with the AEAT when a donation is received for real estate located in Ceuta or Melilla, or when the person receiving the donation is resident in these cities for the rest of the assets that are not real estate.

You will have to file a different Self-assessment Form (650, 651 or 655) depending on whether you are dealing with a succession, a donation or the extinction of a usufruct.

Important: This tax is administered by the National Tax Administration Office (Oficina Nacional de Gestión Tributaria) for deceased or non-resident heirs or donations of property located abroad.