FAQs
The Inheritance Tax taxes the increases in assets obtained by natural persons by inheritance, legacy and any other inheritance title, as well as the receipt of amounts by the beneficiaries of life insurance, when the contracting party is a person other than the beneficiary.
Increases in assets indicated in the previous paragraph obtained by legal persons are not subject to this tax.
It also taxes the acquisition of goods and rights by donation or any other legal transaction free of charge and inter vivos .
The National Tax Management Office is entrusted with managing tax when it is not assigned to any Autonomous Community, which occurs in the following cases:
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If the deceased was not resident in Spain on the date of death.
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If the taxpayer (heir, legatee, life insurance beneficiary) did not have their usual place of residence in Spain on the date of death.
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If the taxpayer (donee) did not have their usual place of residence in Spain at the time of receiving the donation. Also, when they were a resident, but the asset acquired by donation was a property located abroad.
See the Tables delimiting powers and applicable regulations of the State/Autonomous Communities of the Common Regime.
Yes, well we must distinguish between:
- Competence for management , which refers to the Administration where the tax is managed.
- Applicable regulations (state or regional), which will be the one chosen by the taxpayer, according to the connection points defined in the second Additional Provision of Law 29/1987, on Inheritance Tax and Donations.
Both residents of the European Union and the European Economic Area and residents of third countries can opt for regional regulations, that is, all taxable persons can opt for state or regional regulations.
(see, in the Help, the tables of delimitation of powers and applicable regulations of the State/Autonomous Communities of the Common Regime).
The following individuals are subject:
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In acquisitions transferred due to death, the heir or legatee.
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In life insurance, the beneficiary.
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In donations, the donee.
In the case of acquisitions transferred due to death (inheritance) or receipt of life insurance, on the day of death of the deceased (deceased person).
In the case of donations, the day on which the act or contract is formalised.
In acquisitions due to death and in life insurance, six months counted from the day of death, the date of accrual of the Tax.
In donations, thirty business days , counting from the day following the day in which the act or contract is caused.
Yes, you can request a single extension for a period equal to that indicated for its presentation (6 months), within five months following death.
To do this, there are the following options:
1. Complete an extension request form, which can be accessed from Gestiones Nonresidentes Form 650. Request for extension of the deadlines for filing the tax on non-resident inheritances . 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).
If it is presented within the five-month period, and notification of the agreement is not received in the following month, the extension must be understood to have been granted. If the application is submitted after the previous deadline, it will be deemed rejected, without the need for notification of the denial.
The extension entails the payment of late payment interest generated from the end of the six-month period until the moment the presentation is made.
Default interest must be settled by the interested party, and entered in box 62 of Form 650.
To calculate late payment interest, the interest calculator found in the following route of the AEAT Electronic Headquarters can be used as a tool:
-> Pay, defer and consult -> Collection Tools -> Interest and deferral calculator.
From January 1, 2015, taxpayers who must complete their obligations for the Inheritance and Donation Tax (non-residents) in the ONGT, will be required to present a self-assessment , carrying out the operations necessary to determine the amount of the tax debt and accompany the document or declaration that contains or confirms the taxable event.
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Form 650. Inheritance and Donations Tax. Acquisitions transferred due to death
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Form 651. Inheritance and Donations Tax. "Inter vivos" acquisitions.
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Form 655. Inheritance and Donations Tax. Property consolidation following lapse of usufruct.
Currently there are three forms of presentation of the self-assessment:
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Submission of physical copies.
It will be done by completing form 650, 651 or 655, which can be downloaded from the Tax Agency's electronic headquarters https://sede.agenciatributaria.gob.es .
The self-assessment model (with the payment already made if there is a fee to pay), can only be presented at the National Tax Management Office , Inheritances and Donations from Non-Residents (Paseo de la Castellana 147, 28046 Madrid).
To do this, it is recommended to book an appointment to avoid waiting, either from the Tax Agency's electronic headquarters ( https://sede.agenciatributaria.gob.es ), or by calling 91 290 13 40 / 901 200 351, for the service: Presentation and completion. Tax on Inheritance and Donations of Non-residents .
If duly completed and accompanied by the necessary documentation, the first copy of the deed of acceptance of inheritance or the inventory provided will be returned stamped at the same time it is submitted.
The submission can be made by any person; it is not necessary for taxpayers or their representatives to appear in person.
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Presentation of Form 650, 651 or 655 through the form obtained with the aid program (Predeclaration) .
You must complete the form available at the Tax Agency's electronic headquarters. 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 other cases, the model and documentation will be submitted directly to any of the Registry offices of the State Tax Administration 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, 28046 Madrid), for its corresponding processing.
To do this, it is recommended to book an appointment to avoid waiting, either from the Tax Agency's electronic headquarters ( https://sede.agenciatributaria.gob.es ), or by calling 91 290 13 40 / 901 200 351, for the service: Presentation and completion. Tax on Inheritance and Donations of Non-residents .
Thus, in this type of presentation, to obtain the completion or Certificate accrediting the presentation, you must also go to the National Tax Management Office.
Note: Do not forget to provide the Cover Sheet of the Predeclaration when you go to the ONGT .
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Electronic presentation online of Models 650, 651 or 655 .
It will be done by completing and transmitting the form that you will find in the electronic headquarters of the Tax Agency https://sede.agenciatributaria.gob.es from which you will obtain a self-assessment for each taxpayer, and transmitting Likewise, the document or declaration that contains or confirms the taxable event that gives rise to the tax and the documentation referred to in article 66 of the Inheritance and Donation Tax Regulations.
In this case, you will obtain the certification referred to in article 87 bis of the Inheritance and Donation Tax Regulations electronically, without having to go to the National Tax Management Office .
The presentation may be made by the taxable person himself when he is the only one obliged, by a person authorized by the taxable persons or by a social collaborator who acts on behalf of each and every one of the taxable persons.
It will be necessary to identify yourself with a digital signature (certificate or electronic DNI) or through the Cl@ve PIN identification system.
In the case of self-assessments with an amount to be paid, the chosen form of submission must be distinguished:
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Submission of physical copies or by means of a form obtained with the help programme (Pre-declaration)
Once the form has been completed, you must deposit the self-assessment total in any deposit entity in Spanish territory that collaborates with the Tax Agency in tax collection management (Banks, Savings Banks or Credit Co-operatives).
Payment will be in cash or by account debit, presenting the self-assessment model payment document.
In any case, the payment must be made in the name of the taxpayer who appears in the self-assessment to be paid. -
Electronic filing via the Internet
Once the corresponding form has been completed, at the Tax Agency's electronic headquarters, a self-assessment will be obtained for each taxable person.
Subsequently, the presenter will communicate with the collaborating entity electronically directly, or through the AEAT (payment gateway), or by going to their offices, to obtain the NRC (Full Reference Number ) : 22-character code that is generated to identify the tax income made.
In order to obtain the CRN, the following data must be provided for each taxpayer who self-assesses the tax:
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Taxpayer's NIF (9 characters)
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Financial year (last 2 digits).
Note: Remember that these digits must coincide with the tax accrual year , not with the year in which the self-assessment is being filed.
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Period: 2 characters: OA
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Self-assessment form code (3 characters)
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Type of self-assessed tax return procedure = I Deposit. The amount to be paid must be greater than zero and expressed to two decimal places.
After confirming the payment, you will obtain the NRC, that is, the 22-character code that is generated as proof of payment for online presentations.
Remember, if you do not have an electronic certificate, electronic DNI or Cl@ve PIN you have other alternatives to obtain the NRC:
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By going to a branch of your bank, and providing the details of the self-assessment. It is not necessary to provide a form, simply the details that are used to generate the NRC (complete reference number), which are the same ones required to make a payment (form, year, period, taxpayer NIF, surname and exact amount of the payment).
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Through the online banking service if the Bank offers this option.
If you are making the payment for another person, keep in mind that, in order to obtain the NRC through the AEAT payment gateway, the certificate holder and the account holder must coincide as payers, but the NIF that provided to the Collaborating Entity to obtain the NRC will always be that of the taxpayer or taxpayer.
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(You can consult more information about the payment of self-assessments in Related Content Pay, defer and consult ).
Yes, you can.
The processing of the deferral/division request will depend on the form of presentation chosen for the Inheritance and Donation Tax declaration:
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Submission of physical copies or by means of a form obtained with the help programme (Pre-declaration)
The presentation of the postponement request may be processed in paper form:
At the same time or prior to submitting the return, you must request the deferral, filling out the Debt Postponement Request form that can be found in the Collection Forms link, which appears on the right, as Related Content.
The form to be selected will depend on the amount of the debt to be deferred/divided, and will be filled out following its instructions, to which a self-assessment will be attached in all cases, in its official form, duly completed, unless the taxpayer is not obliged to present it because it is already in the power of the Administration; in such case, said party shall indicate filing date and procedure.
Subsequently, this application shall be submitted to offices providing support for registers. The list of assistance offices in matters of Tax Agency records is available at the Electronic Headquarters of the Tax Agency, or through the Electronic Registry of the electronic headquarters of the Tax Agency:
Electronic registration / Electronic registration of AEAT documents / Without CSV / Taxes and Fees / Others / Other tax management procedures
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Electronic filing via the Internet
In the electronic tax return itself, this will be indicated under Type of income: Deferrals.
At the time of submitting this declaration, the system itself will generate a debt acknowledgment, through which the deferral will be requested, through electronic processing on the Internet. The application itself has a link that will continue until the deferral request is completed, in At this time the filer of the return can request the postponement.
In the event that you have not continued with the deferral due to the application link at the time of filing the tax, you can:
a) Request it electronically on the Internet, from the Electronic Office through the link Pay, defer and consult that appears on the right as Related content.
In this procedure, only the taxable person himself can request it with his electronic certificate or his representative registered in the Registry of Powers of Attorney of the Tax Agency. Social collaborators will not be able to request it.
b) Request it by presenting a form for processing on paper.
We refer to the procedure indicated in point 1.
Yes, it is possible to make the payment from any of the accounts, securities or life insurance that are included in the inheritance.
To do this, you must submit by registration (in person or electronically):
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Writing, addressed to the National Tax Management Office, requesting authorization to dispose of said inheritance assets and indicating an email address.
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Form 650 completed in print or PDF generated through Predeclaration (not draft) along with the necessary documentation that must accompany the future presentation.
IMPORTANT: It is not possible to make this request if you choose to submit Form 650 electronically/telematically.
The disposition of assets must be requested before filing the tax.
If the accounts or securities are deposited in different financial entities, you must submit as many self-assessments per taxpayer as there are entities from which you wish to pay the Inheritance tax.
Once the documentation is received, and once examined, the corresponding authorization will be issued, if applicable, which will be made available to you in the email provided by the interested party.
Mandatory documents:
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The original and a certified copy of the Deeds of Acceptance of the Inheritance.
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In the absence of this, the Estate and Heirs Inventory, in duplicate, showing the identifying details of the person making the bequest and the heirs, an address for correspondence, a detailed list of the assets and rights included in the inheritance with the value of each at the date of death, together with any charges, debts or costs, the deduction of which is being sought.
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A copy of the Death Certificate.
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Copy of the Certificate of the General Registry of Last Will Acts, issued by the Spanish authorities (even if it is negative).
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A copy of the Will or the Declaration of Heirs.
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Copy of the Tax Identification Number (NIF) of the heirs.
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Representation of taxpayers not resident in Spanish territory (taxpayers under real obligation):
When they are not residents in another Member State of the European Union (EU) or in States that were part of the European Economic Area (EEA) with which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax.
When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information, they are not required to appoint a representative residing in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.
To do this, they can use the representation model in the procedures initiated at the request of taxpayers that is found in the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided along with the Self-Assessment (No photocopy) .
The representation must state the express acceptance of the representative and that it is empowered to act before the Tax Administration in relation to all its obligations for the Inheritance and Donation Tax.
Other documents to be submitted, where applicable:
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A copy of the IBI (Property Tax) bill and of the deeds of acquisition of the property, or in the absence of this the Property Register Certificate.
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Copy of the insurance contracts, or certificate from the insurance company.
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Bank certificate stating the balances of the accounts and / deposited securities, on the date of death.
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Documentary evidence of the costs, debts, taxes and charges that might be deductible, together with the age of the heirs.
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Copy of the passport, identity document, or Foreigner Identification Number (NIE) certificate of the heirs.
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Copy of the vehicle documents object of the inheritance (technical certificate, vehicle registration certificate).
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Documentary evidence of the taxpayer's disability with a certificate issued by the competent body.
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Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares owned by the deceased and the theoretical value of each share. The theoretical value assigned to each share must be justified.
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Copy of the Certificate of the General Register of Insurance Contracts for Death Cover.
If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .
Where a European Certificate of Succession (EU Regulation No. 650/2012), certifying the status of heir or legatee, is available, a certified true copy of this may be provided instead of the death certificate and the will or declaration of heirs. If the certificate is written in a language other than Spanish, it must be accompanied by a translation.
Mandatory documents:
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Original and photocopy of the deeds of donation.
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Failing that, the private donation document, in duplicate, in which the identification data of the donor and the donees must be indicated (name, NIF , and full address), will indicate a address for the purpose of notifications, and the assets and rights object of the donation will be listed in detail with an expression of their value.
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A copy of the identity document, passport or Foreign Citizens Identification Number (NIE) of the donees must be provided.
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Representation of taxpayers not resident in Spanish territory (taxpayers under real obligation):
When they are not residents in another Member State of the European Union (EU) or in States that were part of the European Economic Area (EEA) with which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax.
When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information, they are not required to appoint a representative residing in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.
To do this, they can use the representation model in the procedures initiated at the request of taxpayers that is found in the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided along with the Self-Assessment (No photocopy) .
The representation must state the express acceptance of the representative and that it is empowered to act before the Tax Administration in relation to all its obligations for the Inheritance and Donation Tax.
Other documents to be submitted, where applicable:
Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares donated and the theoretical value of each share. The theoretical value assigned to each share must be justified.
If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .
Mandatory documents:
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Original and photocopy of the notarial document showing the consolidation of ownership in the person of the first or successive bare owner.
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Failing this, the private document in duplicate form, in which the termination of the usufruct and the consequent consolidation of ownership is recorded, in which the identification details of the usufructuary (name, tax identification number, address), the origin of the title of constitution of the bare ownership, identifying the usufructuary, date of constitution, date of termination of the usufruct and value of the consolidation, an address for notification purposes, and a detailed list of the assets and rights subject to consolidation must be listed in detail.
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Copy of the Death Certificate of the usufructuary, in cases of termination of lifetime usufructs.
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A copy of the identity document, passport or certificate of the Foreigner Identification Number (NIE) of the bare owner must be provided.
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Original or simple copy of the notarial document showing the segregation of ownership. When the taxpayer consolidating ownership is not the first but the second or subsequent bare owner, the current owner must submit the title of acquisition of the bare ownership.
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Failing this, a private document showing the segregation of ownership. When the taxpayer consolidating ownership is not the first but the second or subsequent bare owner, the current owner must submit the privte document of acquisition of the bare ownership.
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Representation of taxpayers not resident in Spanish territory (taxpayers under real obligation):
When they are not residents in another Member State of the European Union (EU) or in States that were part of the European Economic Area (EEA) with which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax.
When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information, they are not required to appoint a representative residing in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.
To do this, they can use the representation model in the procedures initiated at the request of taxpayers that is found in the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided along with the Self-Assessment (No photocopy) .
The representation must state the express acceptance of the representative and that it is empowered to act before the Tax Administration in relation to all its obligations for the Inheritance and Donation Tax.
Yes, taxpayers of this type of tax, like all other taxpayers, must apply for and use the tax identification number in their relations of a tax nature or with tax implications.
If you have a National Identity Document (DNI) or a Foreign Citizens Identification Number (NIE) issued, in both cases, by the Spanish Ministry of the Interior, this will be your tax identification number (NIF), provided that you have been registered in the Tax Agency's register of taxpayers. If this is not the case, you will have to submit form 030 to register at the Tax Agency offices.
If you do not have a National Identity Document or Foreign Citizens Identification Number, you can apply to the Spanish Tax Agency (Agencia Tributaria) to be assigned a NIF which will be valid until you obtain a DNI/NIE and will begin with the letter L (non-resident Spaniards who are not obliged to have a DNI) or with the letter M (foreigners who are not obliged to have a NIE).
To do so, you can go to the nearest Spanish Consular Office in your country of residence, where they will be able to process both the allocation of the NIF and, if applicable, the certificate that will allow you to electronically interact with this administration.
In the event that it is not possible to travel to a Consular Office, you may submit Form 030, tax declaration of registration in the Taxpayer Register, change of address or change of personal details, to request the NIF and attach the documentation that must accompany it.
Consult Related Content Census procedures that affect non-residents .
The only exception to the obligation to have a NIF occurs when the taxable person has died and did not have a NIF assigned. In that case, you will only be able to choose to submit the self-assessment form in print, completing the name and surname(s) of the taxpayer (You must prove his or her death by providing a death certificate).
It may happen that you have submitted the Inheritance and Donation Tax (Form 650), but have not included all of the assets and rights of which the deceased was the owner, because you were not aware of their existence.
To liquidate these assets and rights you must make an "inheritance addition", and present a new self-assessment where they will mark the "Complementary liquidation" box.
This new self-assessment must be based on the real value that, on the date of the deceased's death, all the assets and rights that make up the inheritance had (both those already declared and those that are now declared) and determine the new amount to be paid.
They will only have to pay the difference between the new amount to be paid and the amount that had already been entered when submitting the first tax assessment. To do this, you must include the receipt number and the fee entered in the previous self-assessment.
Interested parties must attach the notarial document or private document where the assets to be added are declared.
Any inheritance addition presented outside the legal period of six months to submit the Inheritance Tax settlement will entail the obligation to satisfy the corresponding surcharges and late payment interest.
When the deceased person (deceased) did not have a tax identification number (NIF), Form 650 will be completed, entering only their name, first surname and second surname (not mandatory).
In these cases, you should not enter any information in the box relating to the deceased's NIF.
In those cases in which the Inheritance and Donation Tax (Form 650) has been settled with a Document or Private Inventory of assets, and, subsequently, a Public Deed of Acceptance of Inheritance is granted, it will be necessary to present a new self-assessment to obtain the diligence or Certification accrediting the presentation and payment of the tax, referring to the notarial document (Notary, granting date, protocol number).
In this new self-assessment you must record all the assets and rights included in the public document and determine the amount to be paid.
In principle, there will be no difference to be entered, unless the assets or their valuation do not coincide with those declared in the private document.
Do not forget to include the receipt number and the fee entered in the previous self-assessment.
Interested parties must attach the notarial document or private document where the assets to be added are declared.
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Regulations
Instrument of January 8, 1963, Agreement between Spain and France to avoid double taxation on inheritances. (BOE of January 7, 1964): articles 29 to 38.
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Taxable events to which the agreement applies
- Successions: acquisitions of goods and rights by inheritance, legacy or any other succession title.
- Life insurance: perception of amounts by beneficiaries of life insurance contracts.
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State in which they must pay taxes
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Properties: In the State in which they are located. (includes usufruct rights).
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Bank accounts, investment funds, securities, credits: In the State in which the deceased was a resident at the time of death (accrual).
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Life insurance: In the State in which the deceased was a resident at the time of death (accrual).
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Goods for business or professional activities: In the State where the establishment or facility to which they are affected is located.
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Furniture, household trousseau, art objects: In the State where they are located.
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Ships, aircraft, automobiles: In the state in which they were registered.
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Livestock and farming tools: In the State in which the agricultural or livestock operation in which they are used is located.
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Only taxpayers or taxpayers who had their habitual residence in Spain (personal obligation) at the time of accrual (death) will have the right to apply this deduction.
The amount to be deducted will be the lesser of:
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The effective amount of what was paid abroad due to a similar tax, which affects the increase in assets subject to tax in Spain.
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The result of applying the average effective rate of taxation of this tax to the increase in assets corresponding to assets or rights that can be exercised outside of Spain, when they have been subject to taxation abroad for a similar tax.
The regional regulations of Aragon, the Balearic Islands, Catalonia, Galicia, Navarra and Vizcaya regulate succession agreements, which are figures that allow the transfer of assets and/or rights before the death of the transferor.
Only people who have the civil neighborhood of any of the previous territories may enter into succession agreements.
For the purposes of the Inheritance and Donation Tax, they are an inheritance title, and, as such, they are considered a mortis causa acquisition, so they must use form 650 for their settlement. However, in succession agreements, the application of the reduction for the acquisition of a company or company shares is not allowed (criterion of the General Directorate of Taxes Consultation V-1788-20).
The accrual occurs on the day on which said agreement is created or celebrated, which will be the date on which the public deed is formalized before a notary.
In the case of donations of money to non-residents in Spanish territory, the management of the Inheritance and Donation Tax corresponds to the National Tax Management Office.
To carry out your settlement you must use Form 651. Inheritance and Donations Tax. "Inter vivos" acquisitions.
If it is a donation made by two or more donors (for example, both parents) in favor of the same donee, it is necessary to present a Form 651 for each of the donors.
The deadline for its presentation will be thirty business days , counting from the day following the day in which the act or contract is created.
It is not mandatory to grant a public deed of donation, but, if you choose to apply regional regulations, to benefit from the reductions and bonuses regulated by the different Autonomous Communities, you must comply with the formalization requirements in a public document, destination and deadlines established in each case.
In the email where the presenter is informed that the certification is available, they are informed that it can be downloaded and printed by accessing the AEAT Electronic Headquarters, entering the CSV (Secure Verification Code) provided therein.
To do this, the route to follow is the following:
-> Notifications and document matching -> Document matching with CSV -> Electronic document matching -> Document matching using Secure Verification Code.
Countries of the European Union (EU):
- Germany
- Slovenia
- Letonia
- Austria
- Spain
- Lithuania
- Belgium
- Estonia
- Luxembourg
- Bulgaria
- Finland
- Malta
- Czech Republic
- France
- Netherlands
- Cyprus
- Greece
- Poland
- Croatia
- Hungary
- Portugal
- Denmark
- Ireland
- Romania
- Slovakia
- Italy
- Sweden
Countries of the European Economic Area (EEA) with which there are regulations on mutual assistance regarding the exchange of tax information
- Iceland
- Norway
- Liechtenstein
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Sending an email to email sucesionesnoresidentes@correo.aeat.es
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Requesting an appointment for the service Information Tax on Non-Resident Inheritance and Donations , from the electronic headquarters of the Tax Agency https://sede.agenciatributaria.gob.es . or by calling 91 290 13 40 / 901 200 351.
This appointment can be made in person, at the headquarters of the National Tax Management Office (Paseo de la Castellana 147, bajo, 28046 Madrid), from 11:00 am to 1:00 pm.
NOTIFICATION: There is no specialized telephone number for information regarding Inheritance and Donation Tax (non-residents).