Nuevo modelo del Impuesto sobre Sucesiones en EspañaNew form for Inheritance Tax in Spain

Se ha puesto en práctica la adaptación de la ley española, en cumplimiento de la Sentencia del Tribunal de Justicia de la Unión Europea de 3 de septiembre pasado, y el 31 de diciembre de 2014 se publicó en el BOE la Orden HAP/2488/2014, de 29 de diciembre,  por la que se aprueban los modelos 650, 651 y 655 de autoliquidación del Impuesto sobre Sucesiones y Donaciones, y se determina el lugar, forma y plazo para su presentación.

El nuevo modelo 650 de autoliquidación del Impuesto sobre Sucesiones, contiene una casilla para rellenar denominada “Otras reducciones aprobadas por la Comunidad Autónoma cuya normativa resulta aplicable”. Con ello ya es posible aplicar la normativa autonómica correspondiente al lugar donde se encuentren los bienes. De esta forma, a  los no residentes en España, que sean residentes en otro Estado miembro de la UE o del Espacio Económico Europeo (EEE), les será aplicable la normativa autonómica al liquidar el Impuesto sobre Sucesiones y Donaciones, en lugar de la normativa estatal como ocurría hasta ahora.

The amendment of Spanish law has been put into practice, in compliance with the European Court ruling of 3rd September of last year, and on the 31st December 2014 Order HAP/2488/2014, of 29th December, was published in the Official State Bulletin, which approve the Inheritance and Gift Tax self-assessment forms 650, 651 y, and establishes the place, forma an term for its submission.

The new Inheritance Tax self-assessment form 650 contains a box to be filled out titled “Other reductions approved by the Autonomous Region whose regulations are applicable”. As a result the application of the relevant autonomous regulation according to the place where the property is situated is now possible. Thereby, the autonomous regulations will be applied to non-residents in Spain, who are resident in another member state of the EU or European Economic Area (EEA), when settling the Inheritance and Gift Tax, instead of the state legislation as has been occurring up until now.

6 thoughts on “Nuevo modelo del Impuesto sobre Sucesiones en EspañaNew form for Inheritance Tax in Spain

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