How to obtain the pre-submission of Form 650 for submission on paper.Non-residents

  • If you wish to file Form 650 for Non-residents on paper, there is an online form on the E-Office to generate a draft return.

    Form 650 should be filed in cases in which taxpayers have to pay their liabilities for this Tax to the Tax Administration of the State, and therefore the taxation has not been transferred to the Autonomous Regions, in virtue of Act 22/2009 of 18 December.The submission deadline is six months counting from the day on which the person triggering the taxation died or from the day when the declaration of death was confirmed.

    When you log in, you will be presented with a screen with three options:

    • "Registration of draft tax return":To generate a new draft tax return.
    • "Continue draft tax return":If you need to modify or to continue filling in an incomplete Form 650.You will have to indicate the tax ID number of the person submitting the tax return, their email address and the personal password provided when saving the form for the first time.
    • "Consult":To view the details of a completed draft tax return.You will be required to state the ID of the taxpayer and the pre-tax-return number obtained.After entering the details, you can download the PDF generated and completed.

    Refer to the "Notice" and click on "Registration of a draft tax return" to begin the draft tax return.

    Registration of draft tax return

    The program is made up of three sections:

    1. Preliminary self-assessment details
    2. Completion of self-assessments
    3. View the completed form

    1.Preliminary self-assessment details

    In this first step you will find three tabs:"General details", "List of taxpayers", "List of assets included in the estate".

    Ten en cuenta que los campos marcados con asterisco son de cumplimentación obligatoria.

    It is not necessary to enter all the details and to carry out all the steps in a single session, as there is an option to "Save changes" in order to later recover the data filled in to date; when saving for the first time, you should enter a personal password which you will need to use, together with the NIF and email of the person submitting the tax return, to recover it from the option "Continue draft tax return" in the start screen.Before abandoning the session, remember to always click on "Save changes".

    In the first tab, "General details", you should specify whether it is a public or private document, fill in the details identifying the deceased person triggering the taxation and open the tab "Usual residence address of the deceased" to add address details, the details of the person submitting the tax return and the nature of the inheritance.

    The details of the person submitting the tax return (NIF (Personal Tax ID) and email address) are required in order to continue filling in the tax return later; it is important to indicate the correct e-mail address since you will be prompted to provide it together with the chosen password if you wish to recover the tax return saved in order to continue filling it out.

    General details tab

    In the next tab, "List of taxpayers", you should fill in the details of each of the people subject to the tax (successors) who use self-assessment, indicating whether or not they are residents in Spain, their personal details by opening the tab "Usual residence address of the taxpayer" to add additional details, the form of succession (you can mark one or more cells) and the settlement details (if the tax return is a correction of a previous one, you should enter the confirmation number of the previous one).The program will only perform the calculations if the state regulations apply. Pulsa el botón "Añadir un sujeto pasivo".

    List of taxpayers

    From this same tab you can also delete and register new taxpayers.

    Taxpayers

    En la pestaña "Relación de bienes que integran el caudal hereditario", se deberán indicar datos como el valor o porcentaje de titularidad en función de los tipos de bienes. Bear in mind that some of them, such as boxes "Estate" and "[16.]Calculated value" are calculated automatically and cannot be edited.

    List of assets

    If the first step is not completed correctly, a window will appear with the errors detected when you try to continue.

    Errors

    Click "Save changes" to save the data entered so far.If this is your first time pressing this button, you should enter a password that you will be requested later, together with the tax code and e-mail address if you are not completing filing and wish to continue later. Bear in mind that it is case sensitive.

    Save changes

    If there are no errors in step 1 you can move on to the next step:"Completion of self-assessment".

    Step two

    2.Completion of self-assessments

    Pulsando sobre el número de orden o sobre el nombre del sujeto pasivo se accede al detalle de la autoliquidación para completar la cumplimentación.

    Completion of self-assessments

    Detail of the self-assessments

    In this same window is the button "Simulate", which you can use to obtain a PDF with the result of the self-assessment, although this is not valid for submission. Se podrán visualizar tanto las autoliquidaciones individuales de los sujetos pasivos, como el modelo completo.

    Simulation

    El PDF generado se guarda por defecto en la carpeta AEAT, aunque se puede seleccionar una ruta alternativa.

    Save simulation

    3.View the completed form

    Once the return has been checked, click on "Step 3.View the completed form" to obtain the completed form in PDF and to submit it in paper format.

    View the form

    When moving on to step 3, the details provided up to that point will be blocked, preventing any subsequent changes. Pulsa "Sí" en el aviso.

    Aviso

    You will obtain a draft tax return number, which you can use to view the document at any time from the start screen of Form 650 in section "Consult".

    Click on "View the completed form for printing" to obtain a validated PDF.You can open the PDF document directly or save it in the location of your choice.

    Draft tax return number

    The corresponding copies for the interested parties, the Administration and the payment document for the Collaborating Bank are generated, as well as the detailed instructions which you must follow to successfully submit the tax return.

    Instructions

    Donations inheritance help program for filling in of printed paper of Form 650
  • Instructions for form 650 (Ceuta and Melilla) (1040 KB)
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