Escudo Gobierno de España. Ir a La Moncloa. Abre nueva ventanaMinisterio de Hacienda y Función PúblicaAgenda 2030. Abre nueva ventanaPlan de Recuperación, Transformación y ResilienciaPORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA Y FUNCIÓN PÚBLICA

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Administrative Procedures

General Information

Name

Inheritance and donations tax (Ceuta and Melilla)

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997528
Description

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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
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.
Deadline for resolution

6 Month(s)

Administrative silence interested party
None
Competent bodies
  • Tax Agency
Appeals
  • 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.
  • 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.
Basic Regulations
Place of submission
  • Online
  • Collaborating organisations
  • AEAT (Tax Agency) offices.
  • Post offices.
  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015).
Stages of procedure
  • 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.
URl for online processing
Página de tramitación electrónicaOpen in new window
Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrado en Clave
Yes
Practica notificaciones
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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