Inheritance and Gift Tax (non-residents)
Find all the information relating to Inheritance and Gift Tax, in those cases not transferred to the Autonomous Communities, either because they affect individuals not resident in Spanish territory or because they are other cases where the income remains state-owned
Highlighted procedures
You can carry out the procedures related to forms 650, 651 and 655.
Information
General issues
Below we explain the cases in which this tax must be self-assessed at the State Tax Administration Agency (AEAT), as the competence has not been transferred to the Autonomous Communities under the common regime.
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)