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
Mandatory documents:
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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 (name, NIF, address) must be indicated, originating from the title of constitution of the bare ownership, 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 the 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.
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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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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.
Warning
If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .