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General issues

Below, you will find information about obliged parties, forms of filing, documentation and deadlines for each self-assessment form

In cases where a natural person not resident in Spain receives an inheritance or a donation, he/she must self-assess this Tax with the Tax Agency.

Natural Persons resident in Spain must also file a self-assessment with the Tax Agency when the deceased was a non-resident, or when a property located abroad is received as a donation.

Within the Tax Agency, management is entrusted to the National Tax Management Office.

You must submit a different Self-Assessment Form (650, 651 or 655) depending on whether it is a succession , a donation or the extinction of a usufruct .

Note: The tax revenue corresponding to the Autonomous Cities of Ceuta or Melilla has not been transferred, but its management does not correspond to the National Tax Management Office, but to the respective Delegation of the Tax Agency.