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)
Documentation to be submitted
Compulsory documentation
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Original and photocopy of the notarial document showing the consolidation of ownership in the person of the first or successive bare owner.
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Failing that, the private document, in duplicate, which includes 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), originate from the title of constitution of the bare property, identifying the usufructuary, date of constitution, date of extinction of the usufruct and value of the consolidation, an address will be indicated for the purpose of notifications, and The assets and rights subject to consolidation will be listed in detail.
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Copy of the Death Certificate of the usufructuary, in cases of termination of lifetime usufructs.
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A copy of the identity document, passport or certificate of the Foreigner Identification Number (NIE) of the sole 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.
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Failing this, a private document showing the segregation of ownership. When the taxable person who consolidates the domain is not the first bare owner, but rather the second or later, it will be necessary to present the private document of acquisition of the bare ownership by its current owner.
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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 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.