FAQs

The Inheritance Tax taxes the increases in assets obtained by natural persons through inheritance, legacy and any other title of succession, as well as the receipt of amounts by the beneficiaries of life insurance policies, when the policyholder is a person other than the beneficiary.

Increases in assets indicated in the previous paragraph obtained by legal persons are not subject to this tax.

It also taxes the acquisition of property and rights by donation or any other legal transaction free of charge and inter vivos .

The National Tax Management Office is entrusted with managing tax when it is not assigned to any Autonomous Community, which occurs in the following cases:

• If the deceased was not resident in Spain on the date of death.

• If the taxpayer (heir, legatee, life insurance beneficiary) did not have their usual place of residence in Spain on the date of death.

• If the taxpayer (donee) did not have their usual place of residence in Spain at the time of receiving the donation. Also, when they were a resident, but the asset acquired by donation was a property located abroad.

See the tables delimiting powers and applicable regulations of the State/Autonomous Communities of Common Regime.

Yes, because we must distinguish between:

• Competence for management , which refers to the Administration where the tax is managed.
• Applicable regulations (state or regional), which will be the one chosen by the taxpayer, according to the connection points delimited in the Second Additional Provision of Law 29/1987, on the Tax on Inheritances and Donations.

  Both residents of the European Union and the European Economic Area, as well as residents of third countries, may opt for regional regulations, that is, all taxpayers may opt for state or regional regulations.

(see, in the Help, the tables delimiting competences and applicable regulations of the State/Autonomous Communities of Common Regime).

The following individuals are subject:

1. In acquisitions transferred due to death, the heir or legatee.

2. In life insurance, the beneficiary.

3. In donations, the donee.

In the case of acquisitions transferred due to death (inheritance) or receipt of life insurance, on the day of death of the deceased (deceased person).

In the case of donations, the day on which the act or contract is formalised.

In acquisitions due to death and in life insurance, six months counted from the date of death, the date of accrual of the Tax.

In donations, thirty business days , counting from the day after the day in which the act or contract is carried out.

Yes, you can request a single extension for a period equal to that indicated for its submission (6 months), within five months following the death.

To do this, there are the following options:

1. Complete an extension request form, which can be accessed from Non-Resident Procedures Form 650. Request for extension of the deadlines for filing inheritance tax for non-residents. You will need to identify yourself with a certificate or electronic ID or through the Cl@ve PIN identification system.

2. Submit a written request through the registry (in person or online) accompanied by the Death Certificate, indicating the details of the deceased, the heirs and their degree of kinship with the deceased, the situation and approximate value of the assets and rights, and the reasons for requesting the extension, as well as an address for notifications and an email address. (If the submission is made through electronic registration, it is also necessary to identify yourself with a certificate or electronic ID or through the Cl@ve PIN identification system).

If it is submitted within the five-month period, and notification of the agreement is not received in the following month, the extension must be deemed to have been granted. If the application is submitted after the above deadline, it will be deemed rejected, without the need for notification of the denial.

The extension entails the payment of late payment interest accrued from the end of the six-month period until the time the filing is made.

Late payment interest must be paid by the interested party and recorded in box 62 of Form 650.

To calculate late payment interest, you can use the interest calculator found in the following route of the AEAT Electronic Office:

-> Pay, defer and consult -> Collection Tools -> Interest and deferral calculator.

From January 1, 2015, taxpayers who must comply with their obligations for the Inheritance and Gift Tax (non-residents) in the ONGT, will be required to submit a self-assessment , performing the necessary operations to determine the amount of the tax debt and accompany the document or declaration in which the taxable event is contained or verified.

• Form 650. Inheritance and Donations Tax. Acquisitions transferred due to death

• Form 651. Inheritance and Donations Tax. "Inter vivos" acquisitions.

• Form 655. Inheritance and Donations Tax. Property consolidation following lapse of usufruct.

There are currently to submit the self-assessment:

1. Submission of physical copies.

   It will be carried out by completing form 650, 651 or 655 which can be downloaded from the Electronic Headquarters of the Tax Agency https://sede.agenciatributaria.gob.es .

   The self-assessment form (with the payment already made if there is a fee to be paid), can only be submitted to the National Tax Management Office , Inheritances and Donations of Non-Residents (Paseo de la Castellana 147, 28046 Madrid).

   To do this, it is recommended to make an appointment to avoid waiting, either from the Electronic Headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), or by calling 91 290 13 40 / 901 200 351, for the service: Presentation and completion. Inheritance and Gift Tax for Non-Residents .

   If duly completed and accompanied by the necessary documentation, the first copy of the deed of acceptance of inheritance or the inventory provided will be returned stamped at the same time it is submitted.

   The submission can be made by any person; it is not necessary for taxpayers or their representatives to appear in person.

2. Submission of Form 650, 651 or 655 using the form obtained with the help program (Pre-declaration) .

   The form available on the Tax Agency's electronic headquarters must be completed. Once completed, the form must be printed out together with a cover page containing the reference number of the submission, as well as the instructions for submission.

   In the event that the self-assessment is to be paid, once the amount of the self-assessment(s) has been paid, it shall be filed at the offices of the The Spanish Tax Agency, together with the document or declaration containing or stating the taxable event, as well as the documentation referred to in article 66 of the Inheritance and Donations Tax Regulations.

   In other cases, the form and documentation must be submitted directly to any of the Registry offices of the State Tax Administration Agency.

   Once the self-assessment has been submitted together with the relevant documentation, in order to comply with the provisions of Article 87 of the Inheritance and Donations Tax Regulations, the original documentation listed therein must be submitted to the National Tax Management Office (Paseo de la Castellana 147, 28046 Madrid), for its corresponding processing.  

   To do this, it is recommended to make an appointment to avoid waiting, either from the Electronic Headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), or by calling 91 290 13 40 / 901 200 351, for the service: Presentation and completion. Inheritance and Gift Tax for Non-Residents .

   Therefore, in this type of presentation, to obtain the completed form or Certificate accrediting the presentation, you must also go to the National Tax Management Office.

   Note: Do not forget to bring the Pre-declaration Cover Sheet when you go to the NGO .

3. Electronic submission via the Internet of Forms 650, 651 or 655 .

   This will be done by completing and transmitting the form that you will find on the Electronic Headquarters of the Tax Agency https://sede.agenciatributaria.gob.es from which you will obtain a self-assessment for each taxpayer, and also transmitting the document or declaration that contains or verifies the taxable event that gives rise to the tax and the documentation referred to in article 66 of the Inheritance and Gift Tax Regulations.

   In this case, you will obtain the certification referred to in article 87 bis of the Inheritance and Gift Tax Regulations electronically, without having to go to the National Tax Management Office .

   The presentation may be made by the taxpayer himself when he is the only one liable, by a person authorized by the taxpayers or by a social collaborator acting on behalf of each and every one of the taxpayers.

   You will need to identify yourself with a digital signature (certificate or electronic ID) or through the Cl@ve PIN identification system.

In the case of self-assessments with an amount to be paid, the chosen form of submission must be distinguished:

• Submission of physical copies or by means of a form obtained with the help programme (Pre-declaration)

  Once the form has been completed, you must deposit the self-assessment total in any deposit entity in Spanish territory that collaborates with the Tax Agency in tax collection management (Banks, Savings Banks or Credit Co-operatives).

  Payment will be made in cash or by direct debit, by presenting the payment document of the self-assessment form.
  In any case, the payment must be made in the name of the taxpayer that appears on the self-assessment to be paid.

• Electronic filing via the Internet

  Once the corresponding form has been completed, a self-assessment will be obtained for each taxpayer at the Tax Agency's electronic headquarters.

  Subsequently, the presenter will contact the collaborating entity electronically directly, or through the AEAT (payment gateway), or by going to their offices, to obtain the NRC (Complete Reference Number ) : 22-character code generated to identify the tax income made.

  In order to obtain the CRN, the following data must be provided for each taxpayer who self-assesses the tax:

  • Taxpayer's NIF (9 characters)

  • Financial year (last 2 digits).

  Note: Remember that these digits must match the year in which the tax is due , not the year in which the self-assessment is being filed.

  • Period: 2 characters: OA

  • Self-assessment form code (3 characters)

  • Type of self-assessed tax return procedure = I Deposit. The amount to be paid must be greater than zero and expressed to two decimal places.

  After confirming the payment, you will receive the NRC, that is, the 22-character code generated as proof of payment for online submissions.

  Remember, if you do not have an electronic certificate, electronic DNI or Cl@ve PIN, you have other alternatives to obtain the NRC:

  • By going to a branch of your bank, and providing the details of the self-assessment. It is not necessary to provide a form, simply the details that are used to generate the NRC (complete reference number), which are the same ones required to make a payment (form, year, period, taxpayer NIF, surname and exact amount of the payment).

  • Through the online banking service if the Bank offers this option.

  If you are making the payment for another person, please note that in order to obtain the NRC through the AEAT payment gateway, the certificate holder and the account holder must be the same as the payers, but the NIF provided to the Collaborating Entity to obtain the NRC will always be that of the declarant or taxpayer.

(You can find more information about paying self-assessments in Related Content Pay, defer and consult ).

Yes, you can.

The processing of the deferral/partitioning application will depend on the chosen form of presentation, for the declaration of the Inheritance and Gift Tax:

1. Submission of physical copies or by means of a form obtained with the help programme (Pre-declaration)

   The application for deferral may be processed in paper form:

   At the same time or prior to filing the return, you must request the deferral by filling out the Debt Deferral Request form, which can be found in the Collection Forms link, which appears on the right, as Related Content.

   The form to be selected will depend on the amount of the debt to be deferred/partitioned, and will be filled out following the instructions provided, to which a self-assessment will be attached in all cases, in the official model thereof, duly completed, unless the taxpayer is not obliged to submit it because it is already in the possession of the Administration; in such case, said party shall indicate filing date and procedure.

   Subsequently, this application shall be submitted to offices providing support for registers. The list of assistance offices for registrations of the Tax Agency is available on the Electronic Headquarters of the Tax Agency, or through the Electronic Registry of the electronic headquarters of the Tax Agency:

   Electronic registration / Electronic registration of AEAT documents / Without CSV / Taxes and Fees / Others / Other tax management procedures

2. Electronic filing via the Internet

   In the electronic tax return itself, this will be indicated under Type of income: Deferrals.

   At the time of filing this declaration, the system itself will generate a debt recognition, through which the deferral will be requested, by electronic processing on the Internet. The application itself has a link that will be followed until the deferral request is completed. At this time, the filer of the declaration can request the deferral.

   In case you have not followed up with the deferral by linking the application at the time of filing the tax, you can:

a) Request it through electronic processing on the Internet, from the Electronic Office through the link Pay, defer and consult that appears on the right as Related content.

In this procedure, only the taxpayer himself/herself with his/her electronic certificate or a representative of the same registered in the Registry of Authorizations of the Tax Agency may request it. Social collaborators may not apply for it.

b) Request it by submitting a paper form for processing.

We refer to the procedure indicated in point 1.

Yes, it is possible to make the payment from one of the accounts, securities or life insurance policies included in the inheritance.

To do so, you must submit the following by registration (in person or online):

• Written document addressed to the National Tax Administration Office, requesting authorization to dispose of said assets of the inheritance and indicating an email address.

• Form 650 completed in print or PDF generated through Pre-declaration (not draft) together with the necessary documentation that must accompany the future presentation.

IMPORTANT: It is not possible to make this request if you choose to submit Form 650 electronically/telematically.

The disposition of assets must be requested before filing the tax return.

If the accounts or securities are deposited in different financial institutions, you must submit as many self-assessments per taxpayer as there are entities from which you wish to make the inheritance tax payment.

Once the documentation has been received and examined, the corresponding authorization will be issued, if applicable, and will be made available to the interested party in the email provided by the interested party.

Mandatory documents:

• The original and a certified copy of the Deeds of Acceptance of the Inheritance.

• In the absence of this, the Estate and Heirs Inventory, in duplicate, showing the identifying details of the person making the bequest and the heirs, an address for correspondence, a detailed list of the assets and rights included in the inheritance with the value of each at the date of death, together with any charges, debts or costs, the deduction of which is being sought.

• A copy of the Death Certificate.

• Copy of the Certificate of the General Registry of Last Will Acts, issued by the Spanish authorities (even if it is negative).

• A copy of the Will or the Declaration of Heirs.

• Copy of the Tax Identification Number (NIF) of the heirs.

• Representation of taxpayers not resident 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 which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required 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, they are not required to appoint a representative residing 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 the taxpayers, which is found on the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided together with the Self-Assessment (Not a photocopy) .

  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.

Other documents to be submitted, where applicable:

• A copy of the IBI (Property Tax) bill and of the deeds of acquisition of the property, or in the absence of this the Property Register Certificate.

• Copy of the insurance contracts, or certificate from the insurance company.

• Bank certificate stating the balances of the accounts and / deposited securities, on the date of death.

• Documentary evidence of the costs, debts, taxes and charges that might be deductible, together with the age of the heirs.

• Copy of the passport, identity document, or Foreigner Identification Number (NIE) certificate of the heirs.

• Copy of the vehicle documents object of the inheritance (technical certificate, vehicle registration certificate).

• Documentary evidence of the taxpayer's disability with a certificate issued by the competent body.

• 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 owned by the deceased and the theoretical value of each share. The theoretical value assigned to each share must be justified.

• Copy of the Certificate of the General Register of Insurance Contracts for Death Cover.

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

Where a European Certificate of Succession (EU Regulation No. 650/2012), certifying the status of heir or legatee, is available, a certified true copy of this may be provided instead of the death certificate and the will or declaration of heirs. If the certificate is written in a language other than Spanish, it must be accompanied by a translation.

Mandatory documents:

• Original and photocopy of the deeds of donation.

• Failing this, the private donation document, in duplicate, which must indicate the identifying data of the donor and the donees (name, NIF , and full address), an address for notification purposes will be indicated, and the assets and rights that are the object of the donation will be listed in detail, stating their value.

• A copy of the identity document, passport or Foreign Citizens Identification Number (NIE) of the donees must be provided.

• Representation of taxpayers not resident 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 which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required 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, they are not required to appoint a representative residing 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 the taxpayers, which is found on the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided together with the Self-Assessment (Not a photocopy) .

  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.

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.

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

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 form, in which the termination of the usufruct and the consequent consolidation of ownership is recorded, in which the identification details of the usufructuary (name, tax identification number, address), the origin of the title of constitution of the bare ownership, identifying the usufructuary, date of constitution, date of termination of the usufruct and value of the consolidation, an address for notification purposes, and a detailed list of the assets and rights subject to consolidation must 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 taxpayer consolidating ownership is not the first but the second or subsequent bare owner, the current owner must submit the privte document of acquisition of the bare ownership.

• Representation of taxpayers not resident 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 which there are regulations on mutual assistance regarding the exchange of tax and collection information, They will be required 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, they are not required to appoint a representative residing 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 the taxpayers, which is found on the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ), and which must be provided together with the Self-Assessment (Not a photocopy) .

  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.

• If the documentation has been issued abroad in a language other than Spanish, a sworn translation of the same must be provided. 

Likewise, if said documentation is issued by foreign officials or authorities, the documentation must be provided with the Hague Apostille and a sworn translation. 

Notwithstanding the above, public documents that fall within the scope of Regulation EU 2016/1191 (birth, proof of life, death, name, marriage, divorce, legal separation, annulment of marriage, civil partnership, cancellation of civil partnership, filiation, adoption, domicile, residence, nationality) may be written in the language of the issuing member country, but they must be accompanied by the corresponding Multilingual Standard Form. Neither an apostille nor a sworn translation is required for them. 

The European Certificate of Succession must be provided translated into Spanish, a sworn translation is not necessary.

• In the case of documentation issued in Spain in a language other than Spanish , it must be provided with a translation into Spanish since the body responsible for managing the tax, the National Tax Management Office, has its sole headquarters in Madrid, a territory in which there is no language other than Spanish.

Yes, taxpayers of this type of tax, like all other taxpayers, must apply for and use the tax identification number in their relations of a tax nature or with tax implications.

If you have a National Identity Document (DNI) or a Foreign Citizens Identification Number (NIE) issued, in both cases, by the Spanish Ministry of the Interior, this will be your tax identification number (NIF), provided that you have been registered in the Tax Agency's register of taxpayers. If this is not the case, you will have to submit form 030 to register at the Tax Agency offices.

If you do not have a National Identity Document or Foreign Citizens Identification Number, you can apply to the Spanish Tax Agency (Agencia Tributaria) to be assigned a NIF which will be valid until you obtain a DNI/NIE and will begin with the letter L (non-resident Spaniards who are not obliged to have a DNI) or with the letter M (foreigners who are not obliged to have a NIE).

To do so, you can go to the nearest Spanish Consular Office in your country of residence, where they will be able to process both the allocation of the NIF and, if applicable, the certificate that will allow you to electronically interact with this administration.

In the event that it is not possible to travel to a Consular Office, you may submit Form 030, tax declaration of registration in the Taxpayer Register, change of address or change of personal details, to request the NIF and attach the documentation that must accompany it.

See Related Content Census procedures affecting non-residents .

The only exception to the obligation to have a NIF occurs when the taxpayer has died and has not been assigned a NIF. In this case, you can only choose to submit the self-assessment form on paper, filling in the name and surname(s) of the taxpayer (You must prove your death by providing a death certificate).

It may happen that you have filed the Inheritance and Gift Tax (Form 650), but have not included all of the assets and rights owned by the deceased, because you were not aware of their existence.

To liquidate these assets and rights, you must carry out an "inheritance addition" and submit a new self-assessment where you will check the "Supplementary settlement" box.

In this new self-assessment, the real value of all the assets and rights that make up the inheritance (both those already declared and those declared now) must be taken as a starting point on the date of the deceased's death, and the new amount to be paid must be determined.

They will only have to pay the difference between the new amount to be paid and the amount that had already been paid when filing the first tax return. To do so, you must include the receipt number and the amount paid in the previous self-assessment.

Interested parties must attach the notarial document or private document declaring the assets to be added.

Any addition to an inheritance submitted outside the legal period of six months for submitting the Inheritance Tax settlement will entail the obligation to pay the corresponding surcharges and late payment interest.

When the deceased person (the deceased) did not have a tax identification number (NIF), Form 650 must be completed, stating only his/her name, first surname and second surname (not mandatory).

In such cases, you should not enter any information in the box relating to the deceased's NIF.

In those cases in which the Inheritance and Gift Tax (Form 650) has been settled with a Document or private Inventory of assets, and, subsequently, a Public Deed of Acceptance of Inheritance is granted, it will be necessary to present a new self-assessment to obtain the diligence or Certification accrediting the presentation and payment of the tax, referring to the notarial document (Notary, date of granting, protocol number).

In this new self-assessment you must record all the assets and rights included in the public document and determine the amount to be paid.

In principle, there will be no difference to be paid, unless the assets or their valuation do not match those declared in the private document.

Do not forget to include the receipt number and the amount paid in the previous self-assessment.

Interested parties must attach the notarial document or private document declaring the assets to be added.

• Regulations

  Instrument of January 8, 1963, Convention between Spain and France to avoid double taxation on inheritances. (BOE of January 7, 1964): Articles 29 to 38.

• Taxable events to which the agreement applies

  • Sequences: acquisition of property and rights through inheritance, legacy or any other title of succession.
  • Life Insurance: receipt of amounts by beneficiaries of life insurance contracts.

• State in which they must pay taxes

  • Properties: In the State in which they are located. (includes usufruct rights).

  • Bank accounts, investment funds, securities, credits: In the State in which the deceased was resident at the time of death (accrual).

  • Life Insurance: In the State in which the deceased was resident at the time of death (accrual).

  • Goods related to business or professional activities: In the State where the establishment or installation to which they are attached is located.

  •  Furniture, household goods, art objects: In the State where they are located.

  • Ships, aircraft, automobiles: In the state in which they were registered.

  • Livestock and farming implements: In the State in which the agricultural or livestock farm in which they are used is located.

Only taxpayers or liable persons who had their habitual residence in Spain (personal obligation) at the time of accrual (death) will be entitled to apply this deduction.

The amount to be deducted will be the lower of:

1. The effective amount paid abroad for a similar tax, which affects the increase in assets subject to taxation in Spain.

2. The result of applying the average effective rate of this tax to the increase in assets corresponding to assets or rights that can be exercised outside Spain, when they have been subject to taxation abroad by a similar tax.

The regional regulations of Aragon, the Balearic Islands, Catalonia, Galicia, Navarre and Vizcaya regulate inheritance agreements, which are instruments that allow the transfer of assets and/or rights before the death of the transferor.

Only persons who have civil residence in one of the above territories may enter into inheritance agreements.

For the purposes of Inheritance and Gift Tax, they are a title of inheritance, and, as such, are considered an acquisition mortis causa, so form 650 must be used for their settlement. However, in succession agreements, the application of the reduction for the acquisition of a company or company shares is not permitted (criterion of the General Directorate of Taxes Consultation V-1788-20). 

The accrual occurs on the day on which said agreement is made or concluded, which will be the date on which the public deed is formalized before a notary.

In the case of donations of money to persons not resident in Spanish territory, the management of the Inheritance and Gift Tax corresponds to the National Tax Management Office.

To make your settlement you must use Form 651. Inheritance and Donations Tax. "Inter vivos" acquisitions.

If the donation is made by two or more donors (for example, both parents) in favor of the same recipient, it is necessary to submit a Form 651 for each of the donors.

The deadline for submission will be thirty business days , counting from the day after the act or contract was caused.

It is not mandatory to execute a public deed of donation, but if you choose to apply regional regulations, to benefit from the reductions and bonuses regulated by the different autonomous communities, you must comply with the requirements for formalization in a public document, destination and deadlines established in each case.

In the email informing the presenter that the certification is available, it is stated that it can be downloaded and printed by accessing the Electronic Headquarters of the AEAT, entering the CSV (Secure Verification Code) provided therein.

To do this, the route to follow is as follows:

-> Notifications and document matching -> Document matching with CSV -> Electronic document matching -> Document matching using Secure Verification Code.

Countries of the European Union (EU):

• Germany
• Slovenia
• Letonia
• Austria 
• Spain 
• Lithuania 
• Belgium 
• Estonia
• Luxembourg 
• Bulgaria 
• Finland
• Malta 
• Czech Republic
• France
• Netherlands
• Cyprus 
• Greece
• Poland
• Croatia 
• Hungary
• Portugal
• Denmark 
• Ireland
• Romania 
• Slovakia
• Italy
• Sweden

Countries of the European Economic Area (EEA) with which there are regulations on mutual assistance in the exchange of tax information 

• Iceland
• Norway
• Liechtenstein

• Requesting an appointment for service Information on Inheritance and Gift Tax for Non-Residents , from the Electronic Headquarters of the Tax Agency https://sede.agenciatributaria.gob.es or by calling 91 290 13 40 / 901 200 351.

The focus of this appointment can be:

Telefonica: You will receive a call to the phone number you provide, during the selected time slot.

In person: at the National Tax Administration Office Headquarters (Paseo de la Castellana 147, ground floor, 28046 Madrid), from 11 a.m. to 1 p.m.

• By sending an email to sucesionesnoresidentes@correo.aeat.es