ManagoraMANAGORA
ESEN

Inheritance and gift tax for non-residents (Modelos 650/651)

Inheritance and gift tax for non-residents (Modelos 650/651) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €590 to €1,500. Official tasa (government fee): This procedure carries no administrative tasa (official fee): filing the self-assessment for the Impuesto sobre Sucesiones y Donaciones (inheritance and gift tax) (modelo 650 for inheritances, 651 for gifts) with the AEAT is free. The tax itself is a different matter: it is not a fixed fee but a variable amount depending on the value of what you receive, your relationship to the deceased or donor and the reliefs of the applicable Comunidad Autónoma (autonomous region). We calculate it and tell you in writing before we file anything.

We handle the settlement of your inheritance or gift in Spain where you or the deceased live abroad. We run your case before the AEAT's Oficina Nacional de Gestión Tributaria (National Tax Management Office), applying the regional rules that benefit you most under EU law so that you do not overpay.

Start this procedure →See all procedures
Estimated total cost
€590 to €1,500
Managora's fee
€713.90 (21% VAT incl.)
Tasa (official government fee)
This procedure carries no administrative tasa (official fee): filing the self-assessment for the Impuesto sobre Sucesiones y Donaciones (inheritance and gift tax) (modelo 650 for inheritances, 651 for gifts) with the AEAT is free. The tax itself is a different matter: it is not a fixed fee but a variable amount depending on the value of what you receive, your relationship to the deceased or donor and the reliefs of the applicable Comunidad Autónoma (autonomous region). We calculate it and tell you in writing before we file anything. (suplido: paid to the authority on your behalf, no VAT)
Processing time
No deadline is set by the rules consulted; we will confirm it when we open your case file.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee from 590 €. The amount payable for the tax itself will depend on the size of the estate, the family relationship and the reliefs of the applicable Comunidad Autónoma..

Inheritance and gift tax for non-residents (Modelos 650/651): how is it filed?

  1. 11. Fill in the form stating the nature of the transaction (inheritance or gift) and your residence and asset details.
  2. 22. Our specialist tax department will analyse your situation to work out which Comunidad Autónoma's regime is most favourable for you.
  3. 33. We will give you the exact list of documentation we need to review (foreign documents will need a translation and the apostilla de La Haya, the Hague Apostille).
  4. 44. We will file the self-assessment (modelo 650 for inheritances, 651 for gifts) with the AEAT's Oficina Nacional de Gestión Tributaria in Madrid.

Which documents do you need?

  • •Foreign passport or identity document and NIE of the heirs/donees
  • •Public notarial deed (of allocation of the estate or of gift)
  • •For inheritances: death certificate, Registro de Actos de Última Voluntad (last will register certificate) and the will
  • •Evidence of bank balances and documentation for any properties (IBI council tax bill, Land Registry records)

Legal basis and things to bear in mind

  • The State (AEAT) is competent to collect the tax but, under EU case law, you are entitled to have the reductions and reliefs of the regional rules with which you have the closest connection applied to you.
  • Only assets and rights located in, or to be performed in, Spanish territory are included in the taxable base.
  • The cost of this service is our fee for the tax work. It does not include the tax payable to the tax authority, notary fees, or translations or apostillas of documents issued outside Spain.

Inheritance and gift tax for non-residents (Modelos 650/651): frequently asked questions

Inheritance and gift tax for non-residents (Modelos 650/651): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €590 to €1,500: Our fee from 590 €. The amount payable for the tax itself will depend on the size of the estate, the family relationship and the reliefs of the applicable Comunidad Autónoma.. Managora's fee is €713.90, 21% VAT included (€590.00 net + €123.90 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: This procedure carries no administrative tasa (official fee): filing the self-assessment for the Impuesto sobre Sucesiones y Donaciones (inheritance and gift tax) (modelo 650 for inheritances, 651 for gifts) with the AEAT is free. The tax itself is a different matter: it is not a fixed fee but a variable amount depending on the value of what you receive, your relationship to the deceased or donor and the reliefs of the applicable Comunidad Autónoma (autonomous region). We calculate it and tell you in writing before we file anything..

Inheritance and gift tax for non-residents (Modelos 650/651): how long does it take?

No deadline is set by the rules consulted; we will confirm it when we open your case file.

Inheritance and gift tax for non-residents (Modelos 650/651): which documents do I need?

You need to have to hand: Foreign passport or identity document and NIE of the heirs/donees, Public notarial deed (of allocation of the estate or of gift), For inheritances: death certificate, Registro de Actos de Última Voluntad (last will register certificate) and the will, Evidence of bank balances and documentation for any properties (IBI council tax bill, Land Registry records). You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Inheritance and gift tax for non-residents (Modelos 650/651)»?

We file it for you, from start to finish.

Start now →