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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

Documentación obligatoria

  • Original and photocopy of the deeds of donation.

  • En su defecto, el documento privado de donación, por duplicado, en el que se deberán señalar los datos identificativos del donante y los donatarios (nombre, NIF, y dirección completa), se indicará un domicilio a efecto de notificaciones, y se relacionarán detalladamente los bienes y derechos objeto de la donación con expresión del valor de los mismos.

  • Se deberá aportar copia del documento de identidad o certificado del Número de Identificación de Extranjeros (NIE) de los donatarios.

  • Power of attorney (compulsory in the case of non-resident taxpayers, Art. 47 of Law 58/2003, the General Tax Act, and Art. 18.4 of Royal Decree 1629/1991, Regulations for Inheritance and Donations Tax).To do so, they can use the Representation Form for procedures initiated by taxpayers, which must be submitted 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.

Otra documentación a aportar, en su caso

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.