Acquisitions transferred due to death. Form 650

Documentation to be submitted

Mandatory documents:

• The original and a certified copy of the Deeds of Acceptance of the Inheritance.

• In the absence of this, the Estate and Heirs Inventory, in duplicate, showing the identifying details of the person making the bequest and the heirs, an address for correspondence, a detailed list of the assets and rights included in the inheritance with the value of each at the date of death, together with any charges, debts or costs, the deduction of which is being sought.

• A copy of the Death Certificate.

• Copy of the Certificate of the General Registry of Last Will Acts, issued by the Spanish authorities (even if it is negative).

• A copy of the Will or the Declaration of Heirs.

• Representation non-resident taxpayers in Spanish territory (taxpayers by real obligation):

When they are not residents in another Member State of the European Union ( EU ) or in States that were part of the European Economic Area ( EEA ) with the that there are regulations on mutual assistance regarding the exchange of tax information and collection , they will be obliged to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax .

When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information , have no obligation to appoint a representative residing in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.

To do so, they can use the representation model in the procedures initiated at the request of the taxpayers , which must be provided together with the Self-Assessment ( Not a photocopy ). You can find the model at the link Representation (Proceedings initiated by taxpayers) which appears on the right, as Related content.

The representation must state the express acceptance of the representative and that it authorizes him to act before the Tax Administration in relation to all his obligations under the Inheritance and Gift Tax.

Other documents to be submitted, where applicable:

• Copy of the receipt for IBI (Property Tax), and the title of acquisition of the property, or failing that, a Simple Registry Note.

• Copy of the insurance contracts, or certificate from the insurance company.

• Bank certificate stating the balances of the accounts and / deposited securities, on the date of death.

• Documentary evidence of the costs, debts, taxes and charges that might be deductible, together with the age of the heirs.

• Copy of the passport, identity document, or Foreigner Identification Number (NIE) certificate of the heirs and the tax representative in Spain.

• Copy of the vehicle documents object of the inheritance (technical certificate, vehicle registration certificate).

• Documentary evidence of the taxpayer's disability with a certificate issued by the competent body.

• Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares owned by the deceased and the theoretical value of each share. The theoretical value assigned to each share must be justified.

• Copy of the Certificate of the General Register of Insurance Contracts for Death Cover

Warning

If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .

When you have a European succession certificate (Regulation EU nº 650/2012), proving the status of heir or legatee, an authentic copy of this may be provided instead of the death certificate and the will or declaration of heir. If the certificate is written in a language other than Spanish, it must be accompanied by a translation.