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.
Submission periods
In acquisitions due to death, including those of beneficiaries of life insurance contracts, the deadline for submitting the declaration is 6 months counted from the day of death of the deceased or from the day on which the declaration of death becomes final.
An extension may be requested for a period equal to that indicated for submission, within the first five months of the submission period.
To do this, there are the following options:
1. Complete an extension request form which can be accessed from Non-Resident Procedures Form 650. Request for extension of deadlines for filing inheritance tax for non-residents . It will be necessary to identify yourself with a certificate or electronic ID or through the Cl@ve PIN identification system.
2. Submit a written request through the registry (in person or online) accompanied by the Death Certificate, indicating the details of the deceased, the heirs and their degree of kinship with the deceased, the situation and approximate value of the assets and rights, and the reasons for requesting the extension, as well as an address for notifications and an email address. (If the submission is made through electronic registration, it is also necessary to identify yourself with a certificate or electronic ID or through the Cl@ve PIN identification system).