Forms 650 and 651

Form 650 is used to declare the Inheritance Tax by completing the form and proceeding with the self-assessment for succession or inheritance. Individuals are required to submit a declaration or self-assessment for this tax on the assets and rights they acquire through inheritance, bequest, or any other title before the competent tax authority (liquidation office according to the region). For non-residents, this must be processed with the State Tax Agency at the Madrid Office.

It is important to consider the 6-month deadline from the date of the decedent’s death, which can be extended if requested by the heirs individually within the first 5 months.

The form for the self-assessment of the Inheritance and Donations Tax related to the liquidation of a donation in Spain is form 651 (although the number may vary by region). This form is used to calculate and pay the corresponding tax for a donation made, and must be submitted to the Tax Agency within 30 working days from the date of the donation. Form 651 includes information about the donor, the recipient, the value of the donation, as well as the tax calculation and payment details.

We offer two options for filing the Inheritance Tax through the completion of form 650: either by accepting the inheritance in a public document, such as a deed of manifestation, acceptance, division, and adjudication of the inheritance, or in a private document, such as a partition book (single heir).

*Our service includes up to 15 assets in the inheritance or donation inventory. For more than 15 assets, fees will increase by 20 francs for every additional 5 assets or fraction. These will be invoiced separately after reviewing the documentation provided by the client.