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"Inter vivos" acquisitions. Form 651

Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos

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Documentation to be submitted

Mandatory documents:

  • Original and photocopy of the deeds of donation.

  • Failing this, the private donation document, in duplicate, must indicate the identification data of the donor and the donees (name, NIF, and full address), indicate an address for notifications, and list in detail the assets and rights that are the object of the donation, stating their value.

  • A copy of the identity document, passport or Foreigner Identification Number (NIE) certificate of the recipients must be provided.

  • Representation non-resident taxpayers in Spanish territory (taxpayers by real obligation):

    When they are not residents in another Member State of the European Union ( EU ) or in States that were part of the European Economic Area ( EEA ) with the that there are regulations on mutual assistance regarding the exchange of tax information and collection , they will be obliged to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax .

    When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information , have no obligation to appoint a representative with residence in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.

    To do so, they can use the representation model in the procedures initiated at the request of the taxpayers , which must be provided together with the Self-Assessment ( Not a photocopy ). You can find the model at the link Representation (Proceedings initiated by taxpayers) which appears on the right, as Related content.

    The representation must state the express acceptance of the representative and that it authorizes him to act before the Tax Administration in relation to all his obligations under the Inheritance and Gift Tax.

Other documents to be submitted, where applicable:

Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares donated and the theoretical value of each share. The theoretical value assigned to each share must be justified.

Warning

If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .