Inheritance Tax - Online preparation of the Inheritance Tax self-assessment (Form 650)

Inheritance Tax - Online preparation of the Inheritance Tax self-assessment (Form 650)

Permanent deadline

Fecha de actualización
:
9/10/2025
Actual (long): 1760005976381 - Oct 9, 2025 10:32:56 AM
Offset: 7200000 - 7200000
Fecha desde (long): -1
Fecha hasta (long): -1
Icono de información

Read the requirements and procedure

SIA Code: 3026296

  • Submission Period

    6 months from the date of the death of the deceased (accrual date)

    *Request for Extension ¿ Within the first five months of the filing period, you may request an extension of the filing deadline for a period equal to the original term (six months).

    Please note that neither completing Form 650 online nor making the payment constitutes the formal filing of the tax return. You must submit it at the corresponding Tax Service Office or Liquidation Office.

    You can check which Tax Service Office or, where applicable, which Liquidation Office is competent via the following URL: https://portaltributario.juntaex.es/portaltributarioutils/oficinaCompeten
  • Purpose

    It is easier to generate a form 650 with a valid document number for payment through the Tax Portal page of the Regional Government of Extremadura at the following address: href="https://modelo650.juntaex.es/modelo650/"                                            

  • Eligible Beneficiaries

    Heirs, legatees or beneficiaries of life insurance.
  • Requirements

    All parties involved in the succession (heirs, legatees, or life insurance beneficiaries) must agree to the list and valuation of assets included in the inheritance, the list of successors, and the option to file the tax through the self-assessment system.                                      

  • Resolution

    • Administrative silence effect: Not Applicable
    • Efecto silencio administrativo: No Aplica
    • End of administrative procedure: No
    • Fin vía administrativa: No
    • Administrative challenge: No
    • Impugnación vía administrativa: No
  • Additional Information

  • Managing Authority

    Consejería de Hacienda y Administración Pública
    Dirección General de Tributos
    Paseo De Roma,
    06800, Mérida
    Consejería de Hacienda y Administración Pública
    Dirección General de Tributos
    Oficina Gestora de Plasencia
    Avenida Dolores Ibárruri, s/n
    10600, Plasencia
    Consejería de Hacienda y Administración Pública
    Dirección General de Tributos
    Servicio Fiscal de Badajoz
    Calle Padre Tomás, 4
    06001, Badajoz
    Consejería de Hacienda y Administración Pública
    Dirección General de Tributos
    Servicio Fiscal de Cáceres
    Calle Donoso Cortés, 11-A
    10003, Cáceres
    Consejería de Hacienda y Administración Pública
    Dirección General de Tributos
    Servicio Fiscal de Mérida
    Paseo De Roma,
    06800, Mérida