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Form 650 may be one the forms you need to submit to the Spanish Tax Agency.
It relates to inheritances and is mandatory for anyone who receives one.
What is Form 650?
Form 650 for self-assessment of the Inheritance Tax is a form used to pay this tax, which arises after a death.
It is an individual form that must be submitted to the Tax Agency.
What is Form 650 used for?
Form 650 is used to settle the Inheritance and Gift Tax for those obligated to pay it after receiving an inheritance following the death of a relative.
Although the tax is called Inheritance and Gift Tax, Form 650 is only valid for cases of inheritance, that is, to pay inheritance tax.
However, it is important to note that inheriting is not mandatory, and if you are unsure whether it will be beneficial, you can accept the inheritance “subject to inventory”, meaning you can receive the inheritance if the balance is positive after paying the taxes, thereby avoiding the possibility of losing money from the inheritance.
Who has to submit Form 650?
The obligation to pay this tax depends on the relationship between the taxpayer and the deceased, the location of the assets, and the taxpayer’s tax residency.
For non-residents in Spain, the rules may differ compared to those for residents. However, if a person considered a non-resident inherits assets in Spain, they will generally be subject to the Inheritance and Gift Tax.
How to submit Form 650
Although the Inheritance and Gift Tax is a national tax, the management and payment responsibilities lie with the Autonomous Communities. This applies in all cases except for non-residents or those who are taxed in Ceuta and Melilla.
The amount to be paid depends on the Autonomous Community where the assets that form part of the inheritance are located.
International agreements must be taken into account to avoid double taxation, which could reduce the tax burden.
What documents must be submitted along with Form 650?
In addition to submitting Form 650, the Tax Agency requires the submission of certain documents to formalize the Inheritance and Gift Tax:
- Death certificate of the deceased.
- Certificate from the General Registry of Last Wills and Testaments.
- Copy of the life insurance policy or certificate from the insurer.
- First copy of the public deed and informative copy if there are real estate assets. If not, the original private document and a photocopy will suffice.
- Certified copy of the will, essential for submitting this inheritance tax.
- Record of the declaration of heirs if there is no will.
- Copy of the Property Tax (IBI) receiptif applicable.
- Documentary evidence of all charges and debts to be deducted.
- Balances in banking entities, ownership interests, and other financial products.
- Identification labels for all heirs and the deceased. If these are not available, a copy of the Tax ID number (NIF) of each person must be submitted, including that of the deceased.
How to submit Form 650 step by step
Form 650 must be submitted through the Tax Agency website in cases where taxpayers are required to fulfill their obligations for this tax to the State Tax Administration. This applies when the revenue has not been transferred to the Autonomous Communities, as is the case with non-residents..
The submission can be done by the taxpayer themselves when they are the only one person required to do so, by a person authorized by the rest of the taxpayers or by a social collaborator acting on behalf of all the taxpayers.
The steps to submit Form 650 are:
- Log in using a digital signature or through the Cl@ve identification system.
- Upon logging in, a screen will appear with two options:
- New declaration, to generate a new declaration.
- Continue, to continue with an existing declaration. You will need to enter the provisional number generated when saving the declaration.
- Fill out all fields of the declaration.
- Pay. You can obtain the NRC directly from the Bank or through the payment gateway.
- Submit. A screen will display a summary of all the data in the declaration and links to the file details: decedent, submitter, details of the succession, etc. Finally, click the “Sign and Submit” button at the bottom.
Deadline for submitting Form 650
The maximum deadline for submitting Form 650 is six months from the date of death. Form 650 is the form used to declare the Inheritance Tax. In the case of non-residents, it must be submitted to the State Tax Agency through their website, following the necessary steps.
Further information
This article is part of our service Taxes in Spain for foreigners. Visit this section where you will find all the useful information on this topic, including a complete guide Taxes in Spain for non-residents and foreigners.
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