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General issues

Below we explain the cases in which this tax must be self-assessed at the State Tax Administration Agency (AEAT), as the competence has not been transferred to the Autonomous Communities under the common regime.

The cases in which this tax must be self-assessed at the State Tax Administration Agency (AEAT), because the competence has not been transferred to the Autonomous Communities under the common regime, are the following:

  • When a natural person not resident in Spain receives an inheritance or a donation of assets or rights in Spanish territory, or is the beneficiary of a life insurance policy, when the contract has been made with Spanish entities or with foreign entities that operate in Spain.
  • When a natural person resident in Spain receives an inheritance and the deceased person (decedent) was not resident in Spanish territory.
  • When a resident individual receives a property located abroad as a donation.
  • When a resident individual is the beneficiary of a life insurance policy that is not added to other assets received by inheritance.

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

You will need to submit a different Self-Assessment Form (650, 651 or 655) depending on whether it is a succession/life insurance, of a donation or of the termination 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.