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 from the death of the deceased or from the date in which the declaration of death becomes final.
An extension may be requested for a period equal to that indicated for its submission, within the first five months of the submission period.
To do this, there are the following options:
1. Complete an extension request form that can be accessed from Gestiones Nonresidentes Form 650. Request for extension of non-resident inheritance tax filing deadlines . It will be necessary to identify yourself with a certificate or electronic DNI or through the Cl@ve PIN identification system.
2. Submit a written application by registration (in person or electronically) accompanied by the Death Certificate, which indicates the data of the deceased, the heirs and their degree of relationship with the deceased, the situation and the approximate value of the assets and rights, and the reasons why the extension is requested, as well as an address for notification purposes and an email address. (If the presentation is made through electronic registration, it is also necessary to identify yourself with a certificate or electronic DNI or through the Cl@ve PIN identification system).