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
Heirs, legatees or beneficiaries of a life insurance policy (individuals) who do not have their principal residence in Spain, or residents who acquire assets, or are beneficiaries of a life insurance policy, of a deceased person, who did not have their tax residence in Spain.