Article 34.2 of Law No 29/1987 of 18 December 1987 on the Tax on Successions and Grants provides for the possibility of introducing, in general or in particular, the self-clearance scheme and Article 86 of the Regulation. of the Tax on Successions and Donations, approved by Royal Decree 1629/1991 of 8 November ("Official State Gazette" of 16), provides that such tax may be subject to self-settlement, provided that certain conditions are met specified in the same. Article 87 of the regulation provides that taxable persons who choose to determine by themselves the amount of their tax debts by means of self-regulation must submit it on the basis of the model of the Declaration-liquidation, specially designed for the purpose by the Ministry of Economy and Finance.

Moreover, Article 11 of Law 8/1980, of 22 September, Organic Law on the Financing of the Autonomous Communities, determines in point (d) that the Tax on Successions and Donations may be transferred to the Communities Autonomous. Article 1 (1) (b) of Law 30/1983, of 28 December, of the Transfer of Taxation of the State to the Autonomous Communities, and Article 2 of Law 14/1996, of 30 December, of the Transfer of Taxation of the State to the Autonomous Communities and of Measures Complementary Prosecutors, they form the Tax on Successions and Donations as one of the taxes that can be transferred by the State to the Autonomous Communities, according to the forecast provided for in Article 157.1.a) of the Constitution, developing in the abovementioned Laws of Cession aspects relating to the scope of the same and of the competences As well as other aspects of the tax, which, as a manifestation of the new autonomic reality, they must find their reflection in the models as essential instruments of the necessary management aspects. These include the legal provision of the Communities, by delegation of the State, to assume responsibility for the management, collection and inspection and, in particular, to adapt the declaration models approved by the Commission. Minister for Economic Affairs and Finance in matters of his own rules.

Since, in addition, Law 14/1996, of 30 December, of the Transfer of Tax of the State to the Autonomous Communities and of Complementary Fiscal Measures, has modified in its Title II the regulatory regulations of the Tax, and that several The Autonomous Communities have already exercised their regulatory competence in relation to this tribute, it is essential to draw up a new model containing the essential elements for the declaration of the same.

Following the line and format of existing models for the remaining direct taxes, and in particular the Heritage Tax, the following developments have been introduced in relation to the models of declaration-liquidation approved by the Order of 27 June 1988 of the Ministry of Economic Affairs and Finance ("Official State Gazette" of 29 June):

Two models of declaration-liquidation of the Succession and Donation Tax are approved for the acquisition "mortis causa": Ordinary mode and simplified modality.

In each of the models of the Declaration for Succession and Donation Tax for acquisitions "mortis causa" includes a relationship of goods that must integrate the hereditary flow, as well as its breakdown in individual units and the self-validation for each taxable person. Also, a declarative sheet is included that relates to all those interested in the succession.

In the relation of goods, successive paragraphs relating to immovable property, property and rights are established in relation to activities, deposits in accounts, securities representing the transfer to third parties of own capital, etc., in the the taxable persons shall specify, within the corresponding paragraph, each and every property and rights belonging to the hereditary mass.

The possibility of including liquidation or self-settlement for the acquisition of usufruct and other institutions is contemplated, as well as for the accumulation of donations to each other or the accumulation of donations to the hereditary mass.

Instructions are included to fill in the model, where they detail, in addition to the place and time of the declaration, the criteria of assessment for each of the goods and rights of the hereditary mass or of the free legal business "inter vivos".

An individual envelope is approved to introduce self-validation and facilitate its presentation by the taxable person, as well as a main envelope in which each and every single envelope relating to the same will be introduced. transmission, and the relationship of goods that integrate the hereditary flow, for the transmissions "mortis causa".

Consequently, under the authorizations I have granted, I have:

First. Approval of the declaration-settlement models of the Tax on Successions and Donations.

One. The following models for the self-validation of the Succession and Donation Tax, as set out in Annex I, are approved:

a) Model 650: Succession and Donation Tax. Acquisitions "mortis causa." Ordinary statement.

This model will be used for the self-validation of "mortis causa" acquisitions, including those of beneficiaries of life insurance contracts, where the contractor is a person other than the beneficiary, except for The Court of Justice has held that, in the case of the Court of Justice of the European Parliament, the Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union Regulation of the Tax on Successions and Grants, approved by Royal Decree 1629/1991, of 8 November.

The model consists of the "relationship of goods that integrate the hereditary flow" and the "individual and self-settlement participation" corresponding to each taxable person. An annex is included for the relationship of acquirers interested in the succession or the insurance providing their conformity with the option of the system of self-settlement of the Tax on Successions and Donations.

In addition, the model consists of one copy for the Administration and one for the person concerned.

b) Model 652: Succession and Donation Tax. Acquisitions "mortis causa." Simplified declaration.

The model also consists of the "relation of goods that integrate the hereditary flow" and the "individual and self-settlement participation" corresponding to each taxable person. An annex is included for the relationship of acquirers interested in the succession or the insurance providing their conformity with the option of the system of self-settlement of the Tax on Successions and Donations. In addition, the model consists of one copy for the administration and one for the person concerned.

This model may be used in the assumptions related to the following point 1, provided that the requirements set out in points 2, 3, 4, 5 and 6 are also met:

1. That the goods and rights which are the subject of the "mortis causa" transmission are of the same nature as those which are listed below and which are not affected by economic activities:

Real Estate.

Deposits in current account or savings, in view or term, financial accounts and other types of impositions in account.

Securities representative of the transfer to third parties of own capital or of participation in own funds of any kind of entity, negotiated in organized secondary markets.

Jewels, suntuary skins, vehicles, boats, aircraft, art objects and antiques.

Domestic ear.

Perceptions of life insurance contracts.

2. No additions of goods to the hereditary flow, as referred to in Article 11 of Law 29/1987 of 18 December, of the Tax on Successions and Donations.

3. (a) the right to a person who is a member of the family of a person who is a member of the family of a person who is a member of the family of a person who is a member of the European Union, or who is a member of the European Union; Successions and Donations.

4. That no cash bonus is acquired from industrial and business banks as referred to in the third transitional provision of Law 29/1987 of 18 December of the Tax on Successions and Donations which gives rise to a common exemption for all heirs.

5. The accumulation of donations as referred to in Article 30 of Law 29/1987 of 18 December of the Tax on Successions and Donations does not apply.

6. The application of the average rate for the consolidation of the domain in the owner of the owner knot, under the procedure laid down in Article 51.2 of the Regulation of the Tax on Successions and Donations, does not apply.

c) Model 651: Succession and Donation Tax. "inter vivos" acquisitions.

This model will be used for the self-settlement of purchases of goods and rights by donation or any other legal business "inter vivos" for free. This model consists of one copy for the administration and one for the person concerned.

Two. The following entry documents are approved for the self-validation by the Succession and Donation Tax, as Annex II:

a) Model 650: Income document b) Model 652: Income document.

c) Model 651: Income document.

Three. The following envelopes for the submission of the declarations-liquidations of the Succession and Donation Tax set out in Annex III are hereby approved:

(a) On the individual of the self-settlement of the Tax on Successions and Donations. Acquisitions "mortis causa".

(b) The principal of the self-settlement of the Inheritance Tax. Acquisitions "mortis causa".

c) On the individual of the self-settlement of the Inheritance Tax. "inter vivos" acquisitions.

(d) The principal of the self-settlement of the Tax on Successions and Donations. "inter vivos" acquisitions.

Second. Requirements for the presentation of models 650, 652 and 651. The option of taxable persons under the self-settlement scheme shall require that the value of all the goods and rights is included in the statements-settlements transmitted and that, in the case of acquisitions for the cause of death, including those made by beneficiaries of life insurance contracts for the death of the insured person, all the acquirers interested in the succession or insurance are included in the same document or declaration and there is the conformity of all.

By way of derogation from the foregoing paragraph, partial self-settlement shall be permitted in respect of a portion of the goods and rights in those cases where, pursuant to Article 89 of the Succession Tax Regulation and Grants, partial settlement to account practice is supported.

Third. Place of presentation and entry of models 650, 652 and 651.

One. The taxable persons shall present the models approved by this Order in the corresponding settlement office of the Autonomous Community to which the tax yield corresponds according to the following rules:

In the case of acquisitions "mortis causa", in the Autonomous Community where the deceased had his habitual residence at the date of the accrual.

In the case of donations of real estate, in the Autonomous Communities where they radiate.

For these purposes, the consideration of donations of immovable property shall be the transfer of the securities to the securities referred to in Article 108 of Law 24/1988 of 28 July of the Stock Market.

In the case of donations of other goods and rights, in the territory where the recipient has his habitual residence at the date of the accrual.

When the yield of the tax is considered to be produced in the Autonomous Communities of Andalusia, Castilla-La Mancha or Extremadura, the rules on the presentation of documents contained in Article 70 of the Regulation of the Tax on Successions and Donations.

Two. Where the performance of the tax corresponding to the acts or contracts contained in the same document is considered to be produced in different Autonomous Communities, it shall be presented in the competent office of each of them, if the Self-settlement which, if any, is made, shall relate only to the performance produced in its territory.

The provisions of the preceding paragraph shall not apply where any of the Communities in which the yield is considered is Andalusia, Castilla-La Mancha or Extremadura. In this case, in order to determine the office of presentation of the declaration, the provisions of Article 70 of the Regulation on the Tax on Successions and Donations shall be laid down.

Three. In the case of acquisitions "mortis causa", if the deceased had not had habitual residence in Spain, the declaration will be presented in the Delegation of the State Administration of Tax Administration of Madrid, except that, attending the succession one or more persons with habitual residence in Spain, the option is to make the presentation, after agreement of the persons concerned, in the office corresponding to the territory where any of them has his habitual residence.

In the case of acquisition by donation or any other legal business free of charge and "inter vivos" comparable, the filing of the declaration-settlement, when the latter has for the sole purpose real estate located outside Spain, or where none of the acquirers had their habitual residence in Spain, it must be carried out in the Delegation of the State Administration of Tax Administration in Madrid.

As long as the transfer of the tax to the autonomous cities of Ceuta and Melilla does not occur, where the yield corresponds to the yield, in accordance with the rules indicated in numbers one, two and three of this third paragraph, present the statement in the respective Delegation of the State Tax Administration Agency.

Four. Where the acquisition of goods and rights from different inheritances is included in the same document or declaration, and the persons responsible are resident in different Autonomous Communities, they shall be submitted to the competent office of each of the (although the self-validation which is to be made only relates to the performance produced in their respective territory), except where one of the causes has the habitual residence in the Autonomous Community of Andalusia, Castilla-La Spot or Extremadura, in which case the declaration shall be lodged at the Community office Autonomous competent to liquidate the last inheritance in time. If all the drivers reside in the same Autonomous Community, the latter will be competent.

Five. Taxable persons shall enter the amount of the declaration-settlement, using the corresponding income documents listed in Annex II to this Order, in the deposit institutions that provide the cash service in the offices the competent liquidators of the Autonomous Communities or, where appropriate, the deposit institution situated in the delegations of the State Tax Administration Agency of Madrid, Ceuta and Melilla.

Six. The amount of the self-funding shall be entered in the competent settlement offices in a single envelope for each succession or donation (on principal), as set out in Annex III, which is approved by this Order. In this main envelope, the different individual envelopes containing "the individual and self-contained units" corresponding to the same succession or donation, as well as the "ratio of goods that make up the flow", will be introduced. hereditary "for the case of" mortis causa " transmissions.

Seven. The taxable persons shall, in turn, accompany the original and a simple copy of the notarial, judicial, administrative or private document on which the act or contract of origin relates to the principal, for each succession or donation. In accordance with Article 87 (2) of the Regulation on the Tax on Successions and Donations,

Eight. In cases where the self-settlement does not result in a tax fee to be entered, its presentation, together with the documents referred to above, will be made directly in the competent office for processing in accordance with the provisions of the three first numbers in this section.

Fourth. Time limit for the presentation of models 650, 652 and 651.

One. The model 650 or, where applicable, the model 652, shall be submitted within six months from the day of the death of the deceased or from the date on which the death declaration becomes final.

The same period shall apply to the acquisition of the usufruct pending the death of the usufructory, even though the dismemberment of the domain would have been performed by "inter vivos".

Two. The model 651 shall be submitted within 30 working days, from the next to the one in which the act or contract is caused.

Three. By way of derogation from the preceding number, the office competent for the receipt of documents or declarations may grant an extension for the submission of documents or declarations relating to acquisitions by reason of death, by a time limit equal to that indicated for submission. The request for an extension shall be submitted by the heirs, executors or managers of the flow rate within the first five months of the filing period, in the form and with the requirements laid down in Article 68 of the Tax Regulation. on Successions and Donations.

Fifth. Aspects arising from the transfer of the tax to the Autonomous Communities.-The declaration-settlement models, income documents and envelopes, approved by this Order, which are used by the tax administrations of the Communities Autonomous for the management of the transferred taxes, they may be adapted to adapt them to their organizational, managerial and normative peculiarities, according to their competences in the matter.

Single repeal provision.

The Order of 27 June 1988 for the approval of the winding-up models to be used for self-financing by the Tax on Successions and Grants is hereby repealed.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State.

What I communicate to VV. II. for their knowledge and effects.

Madrid, 7 April 2000.

HANGING OUT AND FIGAREDO

Ilmos. Mr Director-General of the State Tax Administration Agency and Director General of Taxation.

ANNEX I

Model 650. Inheritance tax and donations. Acquisitions "mortis causa." Ordinary statement.

Model 652. Inheritance tax and donations. Acquisitions "mortis causa." Simplified declaration.

Model 651. Inheritance tax and donations. "inter vivos" acquisitions.

(SEE IMAGES, PAGE 14845 TO 14958)