We settle your inheritance, gift and property transfer tax across Andalusia, online
Have you inherited, been given a home or bought a property in Andalusia? Send us the documents by WhatsApp and we file and pay the self-assessment online. We are registered social collaborators (colaboradores sociales) of the Junta de Andalucía: we file Forms 600, 650 and 651 on your behalf, from our office in La Línea de la Concepción. You do not have to travel or queue at any tax office.
Registered tax collaborators of the Junta de AndalucíaAll of Andalusia, onlineOnline filing and payment
Social collaborators of the Junta de Andalucía: we file for you
The Andalusian Tax Agency (ATRIAN) signs social collaboration agreements with professional associations and bodies, under the General Tax Law. Professionals who join are registered as authorised social collaborators and can file and pay, online and on behalf of other people, the self-assessments for these taxes in the Autonomous Community of Andalusia.
In practice, we are the ones who access the Junta’s Payment and Filing Platform with a professional profile and file your form. That access to the Junta’s portal is what allows us to file on your behalf. You do not need your own digital certificate or an appointment at a Provincial Office (Gerencia Provincial).
On the platform, the firm acts with a main user and delegated users, and the main user is responsible for what the delegates do.
To act for you we need your authorisation of representation. We keep it, because the tax authority can ask us for proof at any time, and we are responsible for the data filed being truthful and complete.
What changes for youYou provide the documents and sign the representation. We do the filing, the online payment and the receipt.
Forms 600, 650 and 651: what we file
Our service covers the online filing of the self-assessment, the calculation of the deductions and reductions that apply, the review of the expenses deductible from the estate (last illness and funeral costs, for example) and dealing with any later notices from the tax authority. We work with individuals, companies and people living abroad who own property in Andalusia: the estate may include a home, accounts, land or shareholdings.
Form 650, inheritances. The self-assessment of inheritance tax for each heir or legatee, who is the taxpayer. If the details of the succession have to be declared, we also file Form 660.
Form 651, gifts. The self-assessment of the person who receives a gift, the donee: from parents to children, of a home, money or other assets, depending on the value of what is given.
Form 600, purchases and other transactions. Property transfer tax and stamp duty (Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados), with its two parts: ITP (onerous property transfers) on a second-hand home and AJD on a deed, for example a mortgage loan.
These three taxes are an obligation with a deadline before Hacienda, and a professional avoids mistakes in the procedure. This page is not a guide to each tax. If you want to understand how much is paid and which reductions exist, we explain it on separate pages: inheritance tax in Andalusia, gift tax and property transfer tax in Andalusia. Here we tell you how the procedure works.
600
Filed by whoever acquires the asset; in a purchase, the buyer
Form 600: what details it contains and who files it
Although many people call it «the Hacienda form 600», in Andalusia it is not filed with the national Spanish Tax Agency: it is managed by the regional administration, through the Andalusian Tax Agency. It is filed by the taxpayer who acquires the asset; in a purchase, the buyer.
To complete it you need:
- Full name or company name of the parties, with their tax ID (NIF).
- A description of the asset involved in the transaction, its cadastral reference and the municipality where it is.
- The declared value and the date of the notarial or private document: the deadline runs from that date.
- The case being settled and, if there is one, the exemption or reduced rate that applies.
The same form is used for other transactions: the assignment of a right, a mortgage or corporate transactions of companies, such as the dissolution of a company (we do not handle the latter). The sale of used vehicles between private individuals has its own form in Andalusia, Form 621.
If you are looking for help meeting these requirements, we take care of the whole process and of filing the self-assessments online, with all the details in order. However, if you prefer to do it yourself, we review the draft before you send it.
How we settle the tax online, step by step
01
Documents by WhatsApp
You send us photos or PDFs of the documents. With that information we quickly tell you which ones are missing and which are not needed.
02
Calculation
We prepare the self-assessment: value of the assets, taxable base, reductions, exemptions and reliefs you are entitled to, and the tax. We explain the amount and the meaning of each item before filing anything.
03
Filing and payment
We file the form on the Junta’s platform and make the payment online, with your consent.
04
Receipt
We send you the filing and payment receipt and keep a copy. It is the document the Land Registry, the bank or the tax authority itself will ask for later.
No travelling
Everything is done by WhatsApp, video call and digital signature.
One point of contact
The same person at the firm handles your file from start to finish.
Deadline under control
We calculate the deadline when we receive your documents and file with time to spare.
Documents needed to settle inheritance, gift and property transfer tax
How the reductions apply depends on the conditions of each case: the family relationship, the ownership of the assets and the date of death. With that information we calculate the amounts to pay for inheritance and gift tax (ISD) and let you know if a foreign country is involved in the estate, because then the documentation changes.
Each tax asks for different documents, and the list changes depending on the assets. According to the Junta de Andalucía’s instructions, for an inheritance you provide, among others, the death certificate, the certificate of last wills, the will or declaration of heirs, life insurance certificates and the heirs’ identification with their ID. If there are properties, the acquisition deed and the property tax receipt or cadastral certificate. If there are accounts, the balances certified by the banks. If there is a mortgage loan, the certificate of the outstanding capital.
For a gift or a purchase, the usual documents are the deed and the details of the parties and the property. In a typical example, a home inherited by three brothers or sisters, each one files their own form with the same set of documents, and each transaction is reviewed separately.
You do not need to know in advance what is missing. Send what you have and we send back the exact list, with what each document must contain.
8
Andalusian provinces: we file in all of them online
Settling the tax across Andalusia, from La Línea de la Concepción
Our office is in La Línea de la Concepción, next to San Roque, Sotogrande and Algeciras: if you prefer to see us in person, come in. But the Junta’s self-assessments are filed online, so where the client lives does not limit the process. We work with families in Cádiz, Málaga, Seville, Granada and the rest of Andalusia, and with people who live outside Spain but inherit, receive a gift or buy a property in Andalusia.
Also online: a video call to answer questions, documents by WhatsApp, digital signature of the representation and online filing.
Filing it yourself or with a social collaborator
The Junta’s system works through electronic means: the online portal, a digital certificate or Cl@ve, and online payment. If you already have an outstanding tax debt or have received a notice from the Andalusian Tax Agency, speak to us before replying: we assist you with the procedure and, where appropriate, file the request for deferral. This page is about the filing procedure; income tax (IRPF), VAT and their calendar have other deadlines and other criteria.
The filer is the person who sends the document to the platform or takes it to the office. It can be you or, with your authorisation, a professional.
You can file the form yourself on the Andalusian Tax Agency’s online portal, with a digital certificate, or by appointment at a Provincial Office. Those who hire us are looking to avoid mistakes.
A self-assessment that is wrongly calculated or filed late has consequences: surcharges and, if there is a delay, late-payment interest. A reduction that is not applied, or a missing document, can mean paying more than you owe, or the tax authority asking for a correction. We review all of this before filing.
And if the deadline for an inheritance falls short, as social collaborators we can also file the extension request (Form 659).
We treat documents with the confidentiality and data protection that the rules require, and use them only for the task you commission.
Calculate the tax before settling it
In applying inheritance and gift tax, the family relationship and the existing wealth of each heir matter, as they affect the reductions and the coefficient. If you have doubts, make an enquiry on WhatsApp and we will tell you what applies in your case, including a possible refund of undue payments.
If you want a rough idea before writing to us, use the inheritance and gift tax calculator for Andalusia. It is an estimate: the final tax comes from the self-assessment we file with your details and documents.
If you are going to buy a home, first read about property transfer tax in Andalusia. And if you also need a lawyer for the inheritance or the purchase, the same firm acts as inheritance lawyers and in property purchases and sales.
Frequently asked questions about settling taxes in Andalusia
Is your situation not covered here? Send us the documents on WhatsApp and we will tell you which form applies and what deadline you have.
What is a social collaborator of the Junta de Andalucía?
A professional who has joined a social collaboration agreement with the Andalusian Tax Agency. With the registration they receive, they can file and pay online, on behalf of their clients, self-assessments such as Forms 600, 650 and 651. They must prove the client’s representation under article 46 of the General Tax Law and are responsible for the truthfulness of the data they file.
Can Form 600 be filed online?
Yes. In Andalusia it is filed through the Andalusian Tax Agency’s Virtual Office, with a digital certificate. If you do not have one, you can hire us to file the form: we do it as social collaborators, with your authorisation.
When must Form 600 be filed in Andalusia?
For taxable events from 1 January 2022, the deadline is two months from the day after the act or contract takes place. For example, a deed signed on 15 October must be settled by 15 December at the latest. If you are close to the limit, send us the deed as soon as possible and we will calculate the deadline with you.
Where is Form 600 filed in Andalusia?
Online through the Andalusian Tax Agency’s Virtual Office, or in person, by appointment, at the Provincial Offices, the Jerez de la Frontera Tax Unit and the Registrars’ information offices. We file online, so you do not have to go to any of them.
Who completes Form 651?
It is filed by the person who receives the gift, the donee, who is the taxpayer. If you hire us for the process, we prepare the form with the details of the gift and the donee and file it with your authorisation.
Do you also file Form 650 if there are several heirs?
Yes. There is one self-assessment per heir or legatee, and we file it for everyone who hires us, with the representation signed by each one.
Can someone who lives outside Andalusia or Spain settle the tax?
Yes. Documents are sent by WhatsApp or email, questions are answered by video call and the representation is signed digitally.
Does this page explain how much tax I pay?
No. Here we explain the procedure and the use of the online route. The rates, reductions and reliefs are in our guides to inheritance, gift and property transfer tax in Andalusia, linked above.
Send us your documents and we settle them online
You will have a single point of contact and a simple way of working: you send the documents and we send back the result, with the payment receipt number. Write to us on WhatsApp or fill in the form with a short explanation: which tax it is, the date of the event and the province where the assets are. We will tell you which documents are needed and file online.
Office in La Línea de la Concepción. We see you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es