ManagoraMANAGORA
ESEN

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode)

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode) is filed with Hacienda autonómica del último domicilio del causante. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €302.

Start this procedure →See all procedures

We calculate and file your self-assessment of the Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax, inheritance mode) with the competent Hacienda autonómica (regional tax office). We apply the state reductions (relationship, disability, main home 95 %, family business 95 %, life insurance) and whichever relief your region grants: 99 % off the tax bill in Madrid, Andalucía, Murcia, Extremadura, Valencia and Castilla y León, a sliding scale in Cataluña, and in Galicia, Asturias and Aragón a reduction of the taxable base rather than a cut to the bill (up to 1.000.000 € in Galicia). We detect the régimen foral (Navarra/País Vasco regional tax regime) and the deadlines under art. 67 RISD (6 months, extendable for another 6).

Practical guide: Spanish Inheritance Tax and accepting an estate: steps, deadlines and cost. Requirements, deadlines and the steps, explained.

What we charge you
from €302
Managora's fee
€302.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Legal deadline: 6 months from the death (art. 67 RISD). Prórroga (extension): can be requested within the first 5 months for another 6 (with late-payment interest).
Where it is filed
Hacienda autonómica del último domicilio del causante ↗
What you receive
Application

Cost breakdown: Our fee from €302.00 (21% VAT incl.), no tasa (official fee). The fee does NOT depend on what the estate is worth, but on how complex the matter is: Herencia Sencilla (simple inheritance) €302, where a single person inherits and what is left is money, bank accounts or securities, with a will; Herencia Media (medium inheritance) €499, where there is one straightforward property or several people inherit, which means several Modelo 650 filings; and Herencia Compleja (complex inheritance) €799, where there are two or more properties, a sole trader business or company holdings, assets located abroad, heirs who do not reside in Spain, or there is no will. Your answers decide the level, not you, and you will see the exact amount before you pay. On top of our fee go the Impuesto sobre Sucesiones (inheritance tax) resulting from your self-assessment, which varies by region, and the notaría (notary) and the Registro de la Propiedad (Land Registry) if the estate includes property..

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode): how is it filed?

  1. 1Answer the chat questions (~10-15 minutes).
  2. 2We calculate the individual share, household goods (ajuar doméstico), state reductions (relationship, disability, main home 95 %, family business 95 %, life insurance) and regional allowances.
  3. 3Payment of the fee matching the complexity of the estate: €302.00, €499.00 or €799.00 (21% VAT incl.). We work it out from your answers and you see it exactly before you pay.
  4. 4Sign the mandato (mandate) from your mobile.
  5. 5We submit the Modelo 650 to the competent Hacienda autonómica (regional tax office); we arrange the prórroga (extension) for you if you are outside the legal deadline or close to it; we help you with instalments / deferral if you need it.
  6. 6You receive the proof of submission and payment, which is essential to register the inheritance at the Registro de la Propiedad (Land Registry) and other registries.

Which documents do you need?

  • •Full literal death certificate (certificación literal de defunción) of the deceased.
  • •Certificado de últimas voluntades (last-will certificate).
  • •Will or notarial deed declaring the heirs (acta notarial de declaración de herederos).
  • •Public deed of acceptance / partition of the estate (if already granted).
  • •Valid DNI/NIE of the beneficiaries.
  • •Detailed inventory of assets with valuations (cadastral records, reference value, bank certificates as at the date of death).
  • •Supporting documents for debts, outstanding mortgages and deductible expenses (funeral, final illness).
  • •Insurer's certificate for life insurance policies with death cover.
  • •Proof of disability where applicable.
  • •Proof of cohabitation with the deceased (main home / collateral relatives >65 with cohabitation >2 years).

Prerequisites we also handle for you

This procedure needs documents that we also obtain. If you are missing any, ask us for it here and come back once you have it:

And whatever a third party provides, we arrange it

  • Notary: signing a deed or a notarial act
  • Valuation or expert's report

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

  • Taxpayer: each beneficiary for their own share. A separate Modelo 650 for each one.
  • Deadline: 6 months from the death (art. 67 RISD). Prórroga (extension) of 6 months: can be requested within the first 5 months (accrues late-payment interest). Late-filing surcharges under art. 27 LGT: 1 % + 1 %/month (up to 12 months) or 15 % after one year.
  • Household goods (ajuar doméstico): 3 % of the gross estate (art. 15 LISD), unless specifically assigned to the spouse or otherwise proven.
  • State reductions (art. 20.2 LISD): relationship group I 15.956,87 € + 3.990,72 € per year under 21 (cap 47.858,59 €), II 15.956,87 €, III 7.993,46 €, IV 0 €. Disability 47.858,59 € (>=33%) or 150.253,03 € (>=65%). Main home 95 % (cap 122.606,47 € per taxpayer). Family business 95 % for groups I-II. Life insurance 100 % up to 9.195,49 € for groups I-II.
  • State tax scale art. 21 LISD: 16 brackets, rates from 7,65 % to 34 % (>797.555 €).
  • Multiplier coefficient art. 22 LISD according to pre-existing wealth and group: 1,0-1,2 (I-II), 1,5882-1,9059 (III), 2,0-2,4 (IV).
  • Most common regional allowances (simplified scheme): Madrid/Andalucía/Baleares/Extremadura/Murcia 99 % groups I-II; Canarias 99,9 % I-II-III; Cantabria 90 %; Valencia 75 %; Galicia 99 % I + 50 % II; Aragón 100 % <500.000 € + 65 % on the rest; La Rioja 99 % <400.000 €; Asturias 90 % I + 50 % II; Castilla-La Mancha 80-100 %; Castilla y León 60 % additional; Cataluña progressive 99-20 % group II; Ceuta/Melilla 50 %.
  • Régimen foral (regional tax regime): Navarra and País Vasco apply their own rules (Hacienda Foral). We coordinate with a gestoría (administrative agency) in the foral territory. The amount due is usually very low or zero for a spouse/ascendants/descendants.
  • The calculation is indicative. It may vary due to specific reductions (consecutive transfers within 10 years, specific household goods, etc.).

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode): frequently asked questions

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode): how much does it cost?

We charge you from €302: our fee plus, where applicable, the fixed official tasa we advance. Our fee from €302.00 (21% VAT incl.), no tasa (official fee). The fee does NOT depend on what the estate is worth, but on how complex the matter is: Herencia Sencilla (simple inheritance) €302, where a single person inherits and what is left is money, bank accounts or securities, with a will; Herencia Media (medium inheritance) €499, where there is one straightforward property or several people inherit, which means several Modelo 650 filings; and Herencia Compleja (complex inheritance) €799, where there are two or more properties, a sole trader business or company holdings, assets located abroad, heirs who do not reside in Spain, or there is no will. Your answers decide the level, not you, and you will see the exact amount before you pay. On top of our fee go the Impuesto sobre Sucesiones (inheritance tax) resulting from your self-assessment, which varies by region, and the notaría (notary) and the Registro de la Propiedad (Land Registry) if the estate includes property.. Managora's fee is €302.00, 21% VAT included (€249.59 net + €52.41 VAT). This procedure carries no official tasa.

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode): how long does it take?

Legal deadline: 6 months from the death (art. 67 RISD). Prórroga (extension): can be requested within the first 5 months for another 6 (with late-payment interest).

ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode): which documents do I need?

You need to have to hand: Full literal death certificate (certificación literal de defunción) of the deceased., Certificado de últimas voluntades (last-will certificate)., Will or notarial deed declaring the heirs (acta notarial de declaración de herederos)., Public deed of acceptance / partition of the estate (if already granted)., Valid DNI/NIE of the beneficiaries., Detailed inventory of assets with valuations (cadastral records, reference value, bank certificates as at the date of death)., Supporting documents for debts, outstanding mortgages and deductible expenses (funeral, final illness)., Insurer's certificate for life insurance policies with death cover., Proof of disability where applicable., Proof of cohabitation with the deceased (main home / collateral relatives >65 with cohabitation >2 years).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Hacienda autonómica del último domicilio del causante. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Hacienda autonómica del último domicilio del causante ↗.

Shall we get started with «ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode)»?

We file it for you, from start to finish.

Start now →