"Inter vivos" acquisitions. Form 651
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
Who is obliged to file it
Natural persons who do not have their residence in Spanish territory due to the assets and rights that are located, must be fulfilled or could be exercised in Spanish territory that they acquire by donation or any other legal transaction free of charge and inter vivos.
The same applies to resident individuals who acquire real estate located abroad by donation or any other legal transaction free of charge and inter vivos.