Filing form 651 in Spain
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).
- When the competent authority is the State (for example, in cases involving non-residents or cross-border situations), the AEAT (Spanish Tax Agency) Model 651 must be used.
- When the authority is a regional government (Comunidad Autónoma), the declaration must be filed on its own tax portal, with its own version of the form.
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.
- In the AEAT model 651 for non-residents, the electronic filing system specifies the documents to be uploaded.
Check which one of our plans suits you best
Basic
Filing of Form 651-
For donations ≤ €50.000.
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Only money in an account or a single asset.
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Single beneficiary.
Standard
Filing of Form 651-
For donations between €50,001 and €250,000.
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Up to 2 types of assets (e.g. account + property).
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Up to 2 beneficiaries.
Advanced
Filing of Form 651-
Donations > €250,000 or involving multiple assets (shares, property, vehicles, etc.).
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More than two beneficiaries.
Complex
Filing of Form 651-
Complex cases: Donations from family businesses, assets, multiple deliveries, legal disputes, management with notaries or legal advisors.
Basic International
Filing of Form 651-
For donations ≤ €50.000.
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Only money in an account or a single asset.
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Single beneficiary.
Standard International
Filing of Form 651-
For donations between €50,001 and €250,000.
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Up to 2 types of assets (e.g. account + property).
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Up to 2 beneficiaries.
Advanced International
Filing of Form 651-
Donations > €250,000 or involving multiple assets (shares, property, vehicles, etc.).
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More than two beneficiaries.
Complex International
Filing of Form 651-
Complex cases: Donations from family businesses, assets, multiple deliveries, legal disputes, management with notaries or legal advisors.
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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%.
Process
How does it work?
- One of our experts will contact you quickly to start analyzing your case in depth and tell you the best process to follow, step by step.
- You will know which is the necessary documentation you need to provide and you will also be able to contact us to solve any doubts you may have.
- We will start the procedure immediately and inform you of how it is going, always keeping you up to date with any notifications.
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Depending on each case, the documentation to be provided is different.
When you sign up for one of the plans, we will analyze your case and contact you to tell you the exact documentation you need to provide.
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Payments must be made by debit or credit card.
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The money will be refunded to your card in less than 14 days. See our Commercial Conditions.
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