"Inter vivos" acquisitions. Form 651

Documentation to be submitted

Compulsory documentation

• Original and photocopy of the deeds of donation.

• Failing this, the private donation document, in duplicate, which must indicate the identifying data of the donor and the donees (name, NIF , and full address), an address for notification purposes will be indicated, and the assets and rights that are the object of the donation will be listed in detail, stating their value.

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

• Power of representation (mandatory in the case of non-resident taxpayers, art. 47 of Law 58/2003, General Tax Law and art. 18.4 of RD 1629/1991, Regulations of the Tax on Inheritances and Donations). To do this, 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 ). The representation must expressly state that it authorises the taxpayer to act before the Tax Administration in relation to all their obligations for Inheritance and Donations Tax.

Other documentation to be provided, if 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.