Form 651. Inheritance and Donations Tax. Self-settlement acquisition “inter vivos”.
General Details
Denomination
Form 651. Inheritance and Donations Tax. Self-settlement acquisition “inter vivos”.
Procedure type
Taxation
Subject
Taxes
Purpose
Allow telematic presentation, as well as pre-declaration and consultation of self-assessments submitted at the AEAT headquarters.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Documentation
Presentation of self-assessment of Inheritance and Donation Tax
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
The filing of appeals is not appropriate
Information linked to electronic processing
Identification system
Electronic DNI, Electronic certificate, Others, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 29/1987, de 18 de diciembre,
del Impuesto sobre Sucesiones y Donaciones. (BOE 19 - diciembre - 1987)
-
Real Decreto 1629/1991, de 8 de noviembre,
por el que se aprueba el Reglamento del impuesto sobre Sucesiones y Donaciones. (BOE 16 - noviembre - 1991)
-
Orden HAP/2488/2014, de 28 de diciembre,
por la que se aprueban los modelos 650, 651 y 655 de autoliquidación. (BOE 31 - diciembre - 2014)