Inheritance and Gift Tax (non-residents)
Find all the information on Inheritance and Gift Tax, in cases not transferred to the Autonomous Communities, as they affect individuals who are not residents in Spanish territory
You can carry out the formalities relating to forms 650, 651 and 655.
Below, you will find information about obliged parties, forms of filing, documentation and deadlines for each self-assessment form
Acquisitions transferred due to death. Form 650
Acquisition of property and rights by inheritance, bequest or any other succession, and receipt of amounts by beneficiaries of life insurance contracts, when the contracting party is a person other than the beneficiary.
“Inter vivos” acquisitions. Form 651
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
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)