Procedure

Inheritance and donations tax (Ceuta and Melilla)

General Data

Name

Inheritance and donations tax (Ceuta and Melilla)

Type of procedure

Tax

Subject

Taxes

Object

Procedure for filing of the inheritance and donations tax return for the Tax Agency to draw up the settlement for said tax. Taxpayers also have the option of filing a self-assessment, which may be reviewed and, if appropriate, modified by the local office. This procedure is only applicable when the income from the tax is deemed as generated in Ceuta or Melilla, or when the taxpayer is not resident in Spain, as in any other case the autonomous community in which the income from the tax is deemed to have been generated shall be responsible for the procedure and resolution.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen

Place of presentation

  • Online

  • Collaborating organisations

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

Documents

From 650, 651 or 652 for filing the tax return or self assessment for inheritance and donations tax. If the tax return is chosen, the form should be filed together with a copy of the document that contains the action subject to taxation.

Procedure/service stages

  • Start. Filing by the taxpayer of form 650, 651 or 652, tax return for inheritance and donations tax, within a period of six months from the date of death of the deceased (in the case of inheritance) or thirty calendar days as from issue of the ruling or performance of the contract (in cases of donations or benefits derived from life insurance contracts).

  • Procedure. The Tax Agency may ask the taxpayer to provide the data or documents it deems necessary to draw up the settlement, granting the taxpayer ten days to provide the requested data or documents. Notification of the provisional settlement proposal when the Tax Agency is to take into account, for drawing up its settlement, data different to those declared by the taxpayer. In said case the taxpayer will be given fifteen days to submit the data, supporting documents and pleas it deems necessary.

  • End. Provisional settlement by the Tax Agency, to be notified to the taxpayer within a maximum of six months as from start of the procedure. If no provisional settlement is issued and notified within six months following the initiation of the procedure, the procedure shall expire, without prejudice to the fact that the Tax Agency may initiate a new procedure (in said case, an ex officio procedure) before the prescription deadline.

Resolution deadline

6 months

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden HAP/2488/2014, de 29 de diciembre, por la que se aprueban los modelos 650, 651 y 655 de autoliquidación del Impuesto sobre Sucesiones y Donaciones, y se determina el lugar, forma y plazo para su presentación (BOE 31-12-2014).