"Inter vivos" acquisitions. Form 651
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
Documentation to be submitted
Compulsory documentation
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Original and photocopy of the deeds of donation.
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Failing that, the private donation document, in duplicate, in which the identification data of the donor and the donees must be indicated (name, NIF , and full address), will indicate a address for the purpose of notifications, and the assets and rights object of the donation will be listed in detail with an expression of their value.
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A copy of the identity document or certificate of the Foreigner Identification Number (NIE) of the donees must be provided.
- Power of representation (mandatory in the case of non-resident taxpayers, art. 47 of Law 58/2003, General Tax and art. 18.4 of RD 1629/1991, Tax Regulations on Inheritance and Donations). To do this, they can use the representation model in the procedures initiated at the request of taxpayers , which must be provided together with the Self-Assessment ( No 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 provide, 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.