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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)

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Documentation to be submitted

Compulsory documentation

  • Original and photocopy of the notarial document showing the consolidation of ownership in the person of the first or successive bare owner.

  • Failing this, the private document, in duplicate, which records the extinction of the usufruct and the consequent consolidation of the domain, in which the identifying data of the usufructuary and the bare owner must be indicated (name, NIF , full address), originating from the title of constitution of the bare ownership, identifying the usufructuary, date of constitution, date of extinction of the usufruct and value of the consolidation, an address for the purposes of notifications will be indicated, and the assets and rights subject to consolidation will be listed in detail.

  • Copy of the Death Certificate of the usufructuary, in cases of termination of lifetime usufructs.

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

  • Original or simple copy of the notarial document showing the segregation of ownership. When the taxpayer consolidating ownership is not the first but the second or subsequent bare owner, the current owner must submit the title of acquisition of the bare ownership.

  • Failing this, a private document showing the segregation of ownership. When the passive subject who consolidates the domain is not the first bare owner, but the second or subsequent one, it will be necessary to present the private document of acquisition of the bare ownership by its current owner.

  • Non-resident taxpayers must designate a tax representative in Spain. 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.