Inheritance and Gift Tax in Ceuta and Melilla
For heirs resident in Spanish territory, provided that the deceased was resident in Ceuta or Melilla, as well as for beneficiaries of real estate located in these cities and for donations of any other property or right if you are resident in these Autonomous Cities
Highlights
You can carry out the formalities relating to the forms: Form 650, Form 651 and 655.
Information for residents in Ceuta and Melilla
Property consolidation following lapse of usufruct. Form 655
Consolidation of ownership in the person of the bare owner as a result of the extinction of a usufruct constituted through a lucrative transfer (succession or donation)
"Inter vivos" acquisitions. Form 651
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
Acquisitions transferred due to death. Form 650
Acquisition of property and rights by inheritance, bequest or any other succession, and receipt of amounts by beneficiaries of life insurance contracts, when the contracting party is a person other than the beneficiary.
Who must file this tax at the Ceuta and Melilla Tax Agency?
We explain which acquisitions of goods or rights by inheritance and donation are taxed by this tax in Ceuta and Melilla