In Spain it is very important that people who wish to inherit must have at their disposal the Form 650 for Successions and Donations.
To carry out the procedure from the beginning, citizens must access the page on the Tax agency. For this reason, if you are in the European country and want to carry out this type of procedure, we recommend that you continue reading this article so that you can take note of the issue.
Form 650 Format for Inheritances and Donations
The Format 650 for Successions and Donations You can download it from the Web Portal of the State Tax Administration Agency (AEAT).
When you have logged in you can download the Form 650 for Successions and Donations in pdf format.
How to fill it?
To complete the Form 650 for Successions and Donations, You must first enter the website of the Tax Agency and you must look for a blue box that is located on the left side of the page that is named “Declarations, Models and Form”.
When you have clicked it, the Models and forms. Then you have to choose the one that is named “Tax on Inheritance and Donations of non-residents”. Accessing there you will see a section of all the forms.
In this case you must choose the Form 650 for Successions and Donations, mortis causa. Then all the procedures that you carry out with said form will appear.
There are three ways to make your declaration and they are as follows:
Printed Form Submission
If you print the Form 650 for Successions and Donations, is for citizens who will carry out the process in person, which must be completed by hand in legible handwriting.
To access the form, you must be on the procedures page of form 650 and you will find the option to “Download the model in PDF”.
When you have completed the Form 650 for Successions and Donations. The citizen must go to any depository entity that exists within Spain and that has a relationship with the Tax Agency.
If the citizen clicks on the option Form 650 To complete with assistance programs for printing in the cases of non-residents will appear three ways.
In the event that the citizen wishes to modify or continue with the completion of an unfinished 650 form, he must enter the presenter’s NIF, the presenter’s email and the personal password provided when saving the form for the first time.
On the other hand, if the detail of a Pre-declaration is finished and you want to consult. You must enter the NIF of the presenter, the Number of the Predeclaration and will give “Consult”.
If you do it this way, it is similar to the previous one that you must attend an office of the Tax agency that is close to where you reside. But this way you don’t have to complete the Form 650 for Successions and Donations by hand, if not completed online. Which should be printed to finish the statement.
Once you are on the page of the procedures of the Form 650You must click on the “fill in with the help program for printing and presentation on paper in the case of a non-resident”.
Next, if you are going to generate a new Predeclaration of the Form 650, you must click on “Registration of Predeclaration”.
You will see that you will need to place general data for example:
- Enter the type of document if it is public or private.
- In the deceased must if the person is resident.
- Place the NIF or passport.
- Name and surname.
- Accrual date.
- The information that must be placed on the presenter is his NIF and his email.
- At the end you will need to save the changes.
Then in the list of taxpayers you must click on add a passive subject and you must put the following information:
- Residence data.
- Name and surname.
- Date of birth.
- The type of relationship.
- Tax group.
- The handicap.
- Select the succession title, be it inheritance, legacy, beneficiary life insurance or other titles.
- In the event that there is a market, other titles must describe it.
- Choose if your settlement is partial or complementary.
- If you requested the extension.
- In the applicable regulations, you must choose whether it is state or regional.
- When you have completed the information you must give save Changes.
List of Assets
In the list of assets that make up the inheritance, you must place everything regarding the assets, debt and expenses that have been inherited, selecting each one and placing the information that they request.
When you have completed it you must press a “Save Changes”. If it is the first time you click, you must enter your personal password that will be requested later with your NIF and email.
Then you must continue with step 2 that is related to the fulfillment of the self-assessments. When you have finished it, you should finish with the last step to observe the model.
In the same window the button will appear “Similary” with which you will obtain a PDF with the result of the self-assessment, which is not valid for the presentation. The PDF file that will be thrown at you will be saved in the folder AFAT, although you can choose another alternative.
Once step 2 is completed, you must press step 3, which refers to the “Visualization of the Complemented Model”. At the beginning of this step, you will notice that the data entered will be blocked until the moment of preventing any modification. You must press the “Yes” in the ad.
The page will provide you with the Predeclaration number that will work for you to view the document at any time from the window at the beginning of Form 650 in the section “Consult”.
Finally, you must select the model to print to obtain the PDF and validate it.
This is the modality that people prefer to do, it is executed in a single site. In other words, the declarant does not have to go to several places to complete the procedure, he only needs his electronic devices and to have a good internet connection.
To do it in this way, the citizen must select the option of “Fulfillment and electronic submission, for non-residents”
But on your computer you should have the program of the electronic certificate that you can download it in the same system to process the declaration.
When you have entered the system to make the declaration, you must follow the instructions. It is recommended that you carefully read the entire page and place the information you need to make the statement.
How to File Form 650 for Inheritances and Donations
There are several ways to present the Form 650 for Successions and Donations , are the following:
This model will be used for self-assessment of mortis causa acquisitions.
The Form 650 for Successions and Donations must be submitted in a time of at least 6 months, counted from the day of the deceased’s death.
Having the Form 650 of lucrative acquisitions mortis causa of the Inheritance and Donation Tax may be submitted electronically in the case that self-assessments without a fee to enter. In addition, this model is backed by a notarial document.
In the event that taxpayers do not submit Form 650 electronically, as well as those who must submit andl Form 65-VThey must do so on paper.
Citizens who have made the electronic submission may not change or cancel the initial self-assessment with a new submission by electronic means.
The self-assessment on paper of the forms 650 and 650-V You can display it at the central offices of the Treasury and Finance Department or in the Mortgage District Liquidation offices.
What is it for?
The Form 650 It is essential for the Spanish because with it they declare the inheritance tax through self-assessment.
What is Form 650 for Inheritances and Gifts?
As mentioned above the Form 650 for Successions and Donations It is a document by which citizens must present to declare inheritance taxes through the so-called self-assessment of the acquisition of assets or resources by succession.
These taxes that must be declared are governed by the State Tax Administration Agency (AEAT) or farm. This inheritance tax is determined by the inheritance taxation and must deliver the money or assets to the relatives.
In other words, el Form 650 collect a percentage of what you must pay to the Treasury for being the heir of a person who has died.
It is important to note that self-assessment is totally mandatory in certain autonomous communities such as Andalusia, Aragon, the Canary Islands, Catalonia, the Balearic Islands, Asturias, Castilla y León; Castilla La Mancha, Galicia, Murcia, Valencia. Not in the others.
All the autonomous communities have in their web portal everything about the form 650.
Causes that the Inheritance Tax varies
The exact amount that you will have to pay for inheriting, will depend on the Autonomous Communities (CCAA). For this reason, there are four groups of kinship and they are the following:
- Group 1 includes the descendants and adopted children under 21 years of age.
- Group 2 is founds descendants and adoptees equal to or older than 21 years. In addition to the spouses, ascendants and adopters.
- Group 3 is made up of the collateral heirs of second grador (the brothers) and of third degree (nephews, uncles), ascendants or descendants by affinity.
- And the last group are the collaterals of fourth degree, which refers to the cousins, of more distant degrees.
To conclude, in Spain this form is essential. In addition, there are several ways to do it according to your comfort.
Do not forget to complete your procedure, it is better to do it before than after, get organized and do it.
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