Acquisitions transferred due to death. Form 650
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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.