Filing form 651 in Spain

Q: When should I use Modelo 651 vs. Modelo 650?

Modelo 651: You must file this whenever you receive a donation or gift while the donor is alive (“inter vivos”). Examples:A parent donating money to a child.Transfer of real estate, shares, or other property as a gift.Donation of a business interest.Modelo 650: This is used in cases of inheritance (mortis causa), when assets are transferred due to death. Examples:Inheriting property from a deceased relative.Receiving a car, jewelry, or other belongings through inheritance.Life insurance payouts when the beneficiary is not the policyholder.

Q: Where do I file if I’m a resident donating money to my child?

If you’re resident in Spain and you donate cash or movable assets (like shares, vehicles, jewelry), the donee’s place of residence determines the tax authority:If your child lives in Madrid, you file in Madrid’s regional tax office.If your child lives in Valencia, you file in the Valencian regional office.For real estate donations, the return is always filed in the Autonomous Community where the property is located, regardless of residence.If either donor or donee is non-resident in Spain, the return is generally filed with the AEAT (Spanish Tax Agency) using the state-level Form 651.

Q: Can I deduct or reduce the tax on donations?

Yes. Many Autonomous Communities apply reductions or allowances depending on the relationship (e.g., between parents and children, or between spouses).In some regions, the effective tax for donations to close relatives can be close to 0%.

Everything you need to file Form 651: Inheritance and donations tax

What is Form 651?

Autoliquidación adquisición “inter vivos”

Model 651 or Form 651 is the self-assessment form of the Spanish Inheritance and Gift Tax (ISD) for donations “inter vivos” (free transfers made during the donor’s lifetime).

Who must file Form 651 and before which authority?

The donee (recipient) of the donation is always responsible for filing Form 651 and paying the tax associated with it. The donor is not the taxpayer, though they may face capital gains tax on their own income tax return if they donate an asset that has appreciated in value.

Competence depends on the type of asset and the residence:

Real estate in Spain:

Taxable in the Autonomous Community where the property is located (even if donor and donee live outside that region).

Movable property/rights:

Money, shares, vehicles, etc.
Taxable in the Autonomous Community where the donee resides.

State-level cases:

Non-residents, cross-border situations.
The AEAT manages the model 651 for non-residents, which can be filed online or at the ONGT (National Tax Management Office).

Form 651 deadline

The general deadline for donations is 30 working days from the day after the donation act or contract. If you are filing with the AEAT (state-level, e.g., non-residents), Form 651 follows the same timeframe.

Model 651 - Required documentation

Public deed of donation: Mandatory for real estate and recommended for other donations. Often required for applying allowances.
Identification: NIE/DNI of the donee and donor’s details.
Valuation evidence: E.g., reference value for real estate bank statements for money, appraisals/valuations for other assets.
Other attachments depending on the case: Powers of attorney, proof of transfer, etc.

Check which one of our plans suits you best

€ 175

For donations ≤ €50.000.
Only money in an account or a single asset.
Single beneficiary.

€ 266

For donations between €50,001 and €250,000.
Up to 2 types of assets (e.g. account + property).
Up to 2 beneficiaries.

€ 373

Donations > €250,000 or involving multiple assets (shares, property, vehicles, etc.).
More than two beneficiaries.

€ 585

Complex cases: Donations from family businesses, assets, multiple deliveries, legal disputes, management with notaries or legal advisors.

€ 333

For donations ≤ €50.000.
Only money in an account or a single asset.
Single beneficiary.

€ 506

For donations between €50,001 and €250,000.
Up to 2 types of assets (e.g. account + property).
Up to 2 beneficiaries.

€ 707

Donations > €250,000 or involving multiple assets (shares, property, vehicles, etc.).
More than two beneficiaries.

€ 1112

Complex cases: Donations from family businesses, assets, multiple deliveries, legal disputes, management with notaries or legal advisors.

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Filing of the Income Tax Return in Spain

Tax consultation with a specialist

Real estate tax consultancy

Spain inheritance tax (Form 650)

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Avoid mistakes! Talk to an expert before filing Model 651

Confused about Spain's inheritance and gift tax? Our expert is here to help. Book a consultation now to understand your tax obligations and minimize your tax liability.

Frequently asked questions

General info

When should I use Modelo 651 vs. Modelo 650?

Modelo 651: You must file this whenever you receive a donation or gift while the donor is alive (“inter vivos”). Examples:

A parent donating money to a child.
Transfer of real estate, shares, or other property as a gift.
Donation of a business interest.

Modelo 650: This is used in cases of inheritance (mortis causa), when assets are transferred due to death. Examples:

Inheriting property from a deceased relative.
Receiving a car, jewelry, or other belongings through inheritance.
Life insurance payouts when the beneficiary is not the policyholder.

Where do I file if I’m a resident donating money to my child?

If you’re resident in Spain and you donate cash or movable assets (like shares, vehicles, jewelry), the donee’s place of residence determines the tax authority:

If your child lives in Madrid, you file in Madrid’s regional tax office.
If your child lives in Valencia, you file in the Valencian regional office.

For real estate donations, the return is always filed in the Autonomous Community where the property is located, regardless of residence.

If either donor or donee is non-resident in Spain, the return is generally filed with the AEAT (Spanish Tax Agency) using the state-level Form 651.

Can I deduct or reduce the tax on donations?

Yes. Many Autonomous Communities apply reductions or allowances depending on the relationship (e.g., between parents and children, or between spouses).

In some regions, the effective tax for donations to close relatives can be close to 0%.

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Filing form 651 in Spain

Everything you need to file Form 651: Inheritance and donations tax

What is Form 651?

Autoliquidación adquisición “inter vivos”

Who must file Form 651 and before which authority?

Form 651 deadline

Model 651 - Required documentation

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