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.
Ways to file Self-assessment
Submission of physical copies
It will be done by downloading form 650, which will be completed following the corresponding instructions.
This self-assessment form, with the payment already made if the amount is payable, must be submitted to the National Tax Management Office, Inheritance and Donations of Non-Residents (Paseo de la Castellana 147, Planta baja, 28046, Madrid). To do so, it is recommended to book an appointment to avoid waiting, either from the Tax Agency website, or by calling 901 200 351 / 91 290 13 40.
Submission of the form obtained with the help programme (draft tax return)
The form available on the Tax Agency's website must be completed. Once completed, the form must be printed out together with a cover page containing the reference number of the submission, as well as the instructions for submission.
In the event that the self-assessment is to be paid, once the amount of the self-assessment(s) has been paid, it shall be filed at the offices of the The Spanish Tax Agency, together with the document or declaration containing or stating the taxable event, as well as the documentation referred to in article 66 of the Inheritance and Donations Tax Regulations.
In all other cases, the form and documentation shall be submitted directly at the offices of The Spanish Tax Agency.
Once the self-assessment has been submitted together with the relevant documentation, in order to comply with the provisions of Article 87 of the Inheritance and Donations Tax Regulations, the original documentation listed therein must be submitted to the National Tax Management Office (Paseo de la Castellana 147, Planta baja, 28046, Madrid), for its corresponding processing. To do this, it is recommended to book an appointment to avoid waiting , either from the Tax Agency website, or by calling 901 200 351 / 91 290 13 40.
Electronic filing via the Internet
This is done by completing and sending the form available at the E-Office, from which you will obtain a self-assessment for each taxpayer, and also sending the document or return containing or stating the taxable event giving rise to the tax and the documentation referred to in Article 66 of the Inheritance and Donations Tax Regulations.
In this case, you will obtain the certification referred to in article 87 bis of the Inheritance and Gift Tax Regulations electronically, without having to go to the NGO .