Form 655. Inheritance and Donations Tax. Property consolidation following lapse of usufruct.
General Details
Denomination
Form 655. Inheritance and Donations Tax. Property consolidation following lapse of usufruct.
Procedure type
Taxation
Subject
Taxes
Purpose
Allow electronic submission, as well as pre-declaration and consultation of self-assessments submitted at the AEAT headquarters.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Documentation
Self-assessment of the Inheritance and Gift Tax
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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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)
-
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)