Property consolidation following lapse of usufruct. Form 655

Documentation to be submitted

Mandatory documents:

• Original and photocopy of the notarial document showing the consolidation of ownership in the person of the first or successive bare owner.

• Failing this, the private document, in duplicate, which records the extinction of the usufruct and the subsequent consolidation of ownership, 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 for notification purposes will be indicated, and the assets and rights subject to consolidation will be listed in detail.

• Copy of the Death Certificate of the usufructuary, in cases of termination of lifetime usufructs.

• A copy of the identity document, passport or Foreigner Identification Number (NIE) certificate of the bare owner must be provided.

• 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.

• Failing this, a private document showing the segregation of ownership. When the passive subject who consolidates the domain is not the first bare owner, but the second or subsequent one, it will be necessary to present the private document of acquisition of the bare ownership by its current owner.

• Representation non-resident taxpayers in Spanish territory (taxpayers by 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 so, they can use the representation model in the procedures initiated at the request of the taxpayers , which must be provided together with the Self-Assessment ( Not a photocopy ). You can find the model at the link Representation (Proceedings initiated by taxpayers) which appears on the right, as Related content.

  The representation must state the express acceptance of the representative and that it authorizes him to act before the Tax Administration in relation to all his obligations under the Inheritance and Gift Tax.

Warning

If the documents are issued by foreign officials or authorities, they must come with the Hague Apostille and sworn translation .