▷ Modelo 659 junta de andalucia | Actualizado octubre 2024

form 650 junta de andalucía

The extension can be requested by only one of the heirs, but it will only be effective for the one who requests it unless it has been requested in the name of all of them and accredits that they have granted the representation for it.

If the extension is not granted, you will be notified. In this case the term of presentation will be understood to be extended in the days elapsed from the day following the day of the presentation of the request until the day of notification of the refusal agreement.

If you have received an inheritance in Andalusia and you cannot pay the tax on time, you must request an extension of the Inheritance Tax in Andalusia. We explain you how to do it in a simple way. Click to tweet

virtual office of the tax agency of andalusia

In a period of less than 24 hours, the member will be operational to work on behalf of third parties for all tax formalities allowed by the Tax Agency of Andalusia in telematic format.

1. All social collaborators, whether they are individuals or legal entities, must have signed with their client, as it can be requested by the Tax Agency of the Junta de Andalucía at any time, the model that is attached through this link:

-> Model of granting of representation for the filing and payment of self-assessments, as well as for the filing of returns, communications or any other document with tax transcendence through the use of electronic techniques and means.

Communiqué of the Tax Agency of Andalusia on the new application form for Direct Debit for the payment of deferrals and instalments to professionals who operate on behalf of third parties through Collaboration Agreements.

inheritance tax andalusia

The professionals who operate under an individual authorization and who wish to continue being social collaborators of the Tax Agency may adhere to the agreements of the professional college or association in which they are integrated.

In the event that they belong to a group that does not have a signed agreement with the Agency but are interested in social collaboration, they may transfer this interest to the council, college or association in order to sign an agreement with the Agency.

The cooperation between the Tax Agency of Andalusia and the professional councils, colleges and associations has made it possible for 60 groups of professionals of different territorial scope (national, regional and provincial) to operate within this framework of social collaboration.

The procedures that can be carried out within the framework of social collaboration are the filing of self-assessments and declarations of the Inheritance and Gift Tax (forms 650, 660 and 651), of the Tax on Onerous Property Transfer and Documented Legal Acts (forms 600 and 621) and of the Tax on single-use plastic bags (forms 751 and 752).

andalusia tax agency

When a person dies the set of goods, rights and obligations that form his inheritance will pass to his successors (heirs or legatees), and it is for this acquisition of goods, rights and obligations that this tax must be paid.

Appointment required Request an appointment for the preparation of Inheritance Tax self-assessments. This service will be provided exclusively to the taxpayer/s of the transaction to be declared, or to a direct relative (ascendants, descendants and/or spouse).

– If the deceased had granted testament, in this case it will indicate which is the Notary’s office where it is deposited. If the heirs do not have an authorized copy of the will, they should go to the corresponding Notary Office and request an authorized copy of the will.

3º. If the deceased did not leave a will, the so-called “declaration of heirs” is required. In general, the declaration of heirs will be obtained by means of a notary deed that will be processed before a notary.