▷ Modelo 650 junta de andalucia | Actualizado octubre 2024

form 651 junta de andalucía

When a relative dies we have to make these declarations with the inheritance tax before the State Agency of Tributary Administration. The models 650 and 660 go together and have been made to comply with these requirements. In order that you can understand more of these models we explain it to you next:
It is the one used to declare the Inheritance Tax through the so-called Self-settlement of Acquisition of assets by inheritance. This means that it is the fiscal model used to declare the following:
In other words, the inheritance tax determines the taxation of inheritance and the delivery of money or goods between relatives (or not). This is, in other words, the percentage that must be paid to the Tax Service for an asset inherited from another deceased person.
As mentioned above, the two tax forms (650 and 660) corresponding to the inheritance and gift tax must be filed within 6 months after the death of the deceased or from the day the death declaration becomes final. The filing of the taxes takes place at the competent trustee’s office of the autonomous community where the deceased had his habitual residence.

form 600 junta de andalucía

inheritance tax andalusia

Self-assessment of Inheritance and Gift Tax. The Inheritance and Gift Tax is a state tax regulated by Law 29/1987, of December 18, 1987, assigned to the Autonomous Communities within the framework of the financing system.
You should not wait for any letter from the Junta de Andalucía requesting the payment after the death, but the one who inherits or receives a donation has to pay the tax in the terms established by the law, HE IS THE ONE WHO MUST BE CONCERNED ABOUT PAYING IN TERM.
The system of liquidation of the IS is that of self-assessment. You should not wait for any letter from the Junta de Andalucía, you should worry about filing the forms and paying on time. We explain you how. Click to tweet
The first thing you must do to file that self-assessment of the inheritance and gift tax is to download the tax forms. In the case of Inheritance and Gift Tax in Andalusia, the Junta de Andalucía itself makes those models available to us.

coefficient junta andalucia cadastral value 2020

When a relative dies, it is necessary to make several procedures related to the Inheritance and Gift Tax before the State Agency of Tax Administration (Agencia Estatal de Administración Tributaria). Form 650 and 660 have been created in order to comply with these requirements. To understand a little more about the procedure required in this case before the Junta de Andalucía, we invite you to read on, download and complete the form you need following our advice.
Form 650 and 660 are closely related being both necessary to complete the procedures related to the declaration of Inheritance and Gift Tax. Form 650 is requested for the inheritance self-assessment, which corresponds to the self-assessment on an individual basis. A form must be completed for each of the persons who are going to acquire the inheritance, here it must be specified which are the assets of the inheritance in euros, both real estate, deposits, financial accounts and vehicles must be included.