Procedure

Form 650. Inheritance and Gift Tax. Self-assessment inheritance tax return.

General Data

Name

Form 650. Inheritance and Gift Tax. Self-assessment inheritance tax return.

Type of procedure

Taxation

Subject

Taxes

Object

Allows for online filing, pre-filing and consultation of self-assessments related to Form 650.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

Documents

Form 650

Procedure/service stages

  • There are no specific procedure stages.

Forms

Model 650 (Electronic processing)

Form 650 (In-person processing)

Resolution deadline

None

Resolution body

Tax Agency

Appeals

No appeal process is applicable

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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)