"Inter vivos" acquisitions. Form 651
Acquisition of goods and rights by donation or any other legal transaction free of charge, inter vivos
Documentation to be submitted
Mandatory documents:
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Original and photocopy of the deeds of donation.
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Failing that, the private donation document, in duplicate, in which the identification data of the donor and the donees must be indicated (name, NIF, and full address), an address will be indicated for the purpose of notifications, and they will be listed in detail. the goods and rights object of the donation with an expression of their value.
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A copy of the identity document, passport or certificate of the Foreigner Identification Number (NIE) of the donees must be provided.
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Representation taxpayers not resident in Spanish territory (taxpayers under real obligation):
When they are not residents in another Member State of the European Union ( EU ) or in States that were part of the European Economic Area ( EEA ) with the that there are regulations on mutual assistance regarding the exchange of tax information and collection , they will be obliged to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax .
When they reside in another Member State of the EU or the EEA with which there are regulations on mutual assistance regarding the exchange of tax and collection information , have no obligation to appoint a representative with residence in Spain and will act before the Tax Administration through the people who represent them in accordance with the general rules of legal and voluntary representation, so that the procedures and procedures related to the tax are facilitated.
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 ). You can find the template at the link Representation (taxpayer-initiated proceedings) on the right, as Related content.
The representation must state the express acceptance of the representative and that it is empowered to act before the Tax Administration in relation to all its obligations for the Inheritance and Donation Tax.
Other documents to be submitted, where applicable:
Documentary evidence of the theoretical value of the shares in the capital of legal entities whose shares are not listed on the Stock Exchange, by providing a certificate from the administrator of the entity indicating the number of shares in the entity (distinguishing in case they have different nominal values), the number of shares donated and the theoretical value of each share. The theoretical value assigned to each share must be justified.
Warning
If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .