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 procedures related to models 650, 651 and 655.
Below, you will find information about obliged parties, forms of filing, documentation and deadlines for each self-assessment form
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.
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
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)